TaxTMI 
TaxTMI 
2001 (12) TMI 487
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..... [Order]. - The show cause notice in this appeal was issued to the appellant herein alleging as follows :- "Further, M/s. Multimodal Transport Organisation, Bombay and M/s. Marine Transport Co. Pvt. Ltd., Bombay being the concerned delivery agents and ship agents respectively, failed to make true and correct declaration as required to be made and in terms of Section 30(2) of the Customs Act, ....
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....f Rs. 1,000/- imposed on the present appellant under Section 117 of the Customs Act, 1962. In these proceedings, as the Commissioner came to the findings as follows : "However, in the case of the shippers and cargo consolidators involved viz. Marine Transport Co. as well as Multimodal Transport, Bombay there is clear-cut evidence to show that their documentation was not above board. In neither of....
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.... the relevant provisions of the Act itself may not be a bar against imposition of penalty so long as the facts and evidences cited in the show cause notice indicate to such a contravention and therefore, I feel that maximum penalty which could be imposed under Section 117 should be imposed against M/s. Marine Transport and M/s. Multimodal Transport, Bombay so that they are not tempted to resort to....