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2001 (11) TMI 404

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.... for the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal after waiving deposit. 2. The appeal is against the order of the Commissioner imposing a penalty of Rs. 5 lakhs on the appellant for failure to file the import manifest for the vessel Jaya Sun within 24 hours of its arrival, as required in Sect....

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