2005 (9) TMI 357

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.... Customs imposed a penalty of Rs. 2 lakhs on M/s Neptune Cargo Movers Pvt. Ltd. (CHA) and a separate penalty of Rs. l lakh on their Manager Shri M.M. Parthasarathy under Section 114(i) of the Customs Act. After examining the records and hearing both sides, I find that the above penalties were imposed on the ground of negligent acts of the CHA and their Manager, in relation to an export. The Commis....