1999 (11) TMI 420

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....espondents. [Order]. -  This is an appeal filed by the assessee against the decision of the Collector of Customs, Mumbai, questioning levy of penalty. The brief facts of the case are that four consignments contained in the containers for export, have been checked at Bombay, and in one the container there was a shortage of 525 kgs. It was admitted that there was shortage. When asked to e....

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....has been a bona fide action on the part of the exporter. When the electricity failed, he ought to have weighed on a proper machine. He knows fully well that the machine was not in use for a long time. He ought to have taken proper care to use a machine, which could give the weighment in a proper way. All these observations were made because the exporter would get money out of the exports made by t....