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    <title>2025 (1) TMI 1331 - BOMBAY HIGH COURT</title>
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    <description>Bombay HC set aside penalty and forfeiture of security deposit imposed by adjudicating authority. Tribunal found no evidence establishing gross negligence or misconduct by appellant, and authority failed to prove appellant&#039;s knowledge of actual port of discharge differing from final destination. Order lacked proper reasoning and violated natural justice principles. Court held penalties unsustainable without clear evidence of negligence or misconduct. Appeal disposed of in appellant&#039;s favor.</description>
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      <link>https://www.taxtmi.com/caselaws?id=765266</link>
      <description>Bombay HC set aside penalty and forfeiture of security deposit imposed by adjudicating authority. Tribunal found no evidence establishing gross negligence or misconduct by appellant, and authority failed to prove appellant&#039;s knowledge of actual port of discharge differing from final destination. Order lacked proper reasoning and violated natural justice principles. Court held penalties unsustainable without clear evidence of negligence or misconduct. Appeal disposed of in appellant&#039;s favor.</description>
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