2001 (12) TMI 487

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....H.Shaikh, DR, for the Respondent. [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 ....

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....ppeal is filed against the order of penalty of 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 d....

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....on them in this regard. However, non-mention of 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, B....