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of <h1>Appellate Tribunal reduces penalty for cargo unloading violation</h1> <h3>MAERSK INDIA LIMITED Versus COMMISSIONER OF CUSTOMS, NHAVA SHEVA</h3> MAERSK INDIA LIMITED Versus COMMISSIONER OF CUSTOMS, NHAVA SHEVA - 2001 (133) E.L.T. 207 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai reduced the penalty imposed on M/s. Maersk India Limited from Rs. 10 lakhs to Rs. 50,000 for contravening provisions of Sections 30 and 32 by unloading cargo before filing a manifest. The appellant's carelessness was noted, but there was no fraudulent intention.
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