1990 (2) TMI 55

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.... behalf of respondents. Counsel heard. 2. By this petition filed under Article 226 of the Constitution of India, the petitioners are challenging legality of the order dated October 16, 1989 in respect of penalty of Rs. 76,098/- imposed by the Assistant Collector of Customs and confirmed by the appellate authority. The facts leading to the passing of this order are not in dispute. On July 20, 19....

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....stoms is entitled to levy penalty by assessing the duty under Chapter No. 84.66, imposition of fine of Rs. 76,098/- is not accurate. The learned counsel further urged that the Assistant Collector did not dispute the correctness of the value of Pipe No. 269 to be £ 564. Taking that fact into consideration, the calculation of fine is clearly incorrect. There is considerable merit in the submission ....