1998 (12) TMI 219

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....ubramanian, Advocate, for the Appellant.  Shri A. Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Commissioner of Customs imposing a penalty of Rs. 11 lakhs on the appellant under Section 112 of the Act. 2. The appellant is an agent of the slot charterer of M/s. Hyundai Merchant Marine Co. The slot charter is....

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....harterer had contracted to ship on behalf of parties. These containers were not included in the import manifesto filed by the agent of the vessel. The agent filed an application for amendment of the manifesto explaining that the slot charterer had omitted to intimate him of the parts on containers. It is for this reason that the Commissioner has imposed penalty on the appellant. 3. The res....