1991 (7) TMI 82

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....waives service on behalf of the respondents. Heard counsel. 1. The question which falls for determination lies in a very narrow compass. Only few facts are required to be stated to appreciate the grievance of the petitioners. 2. The petitioners were agents of a foreign flag vessel which had called in Bombay in or about middle of July 1984. The petitioners had filed Import General Manifest da....

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.... intact and therefore the penalty cannot be imposed on the petitioners. Respondent No. 1 by his order dated September 6, 1988 imposed penalty of Rs. 93,828/- after recording a finding that the containers landed with seals intact as per the tally sheets produced by the petitioners. The appeal preferred by the petitioners before respondent No. 2 ended in dismissal and so also the revision applica....

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....authority only to overcome the judgment of this Court observed that the tally sheets indicated that seals were rusty and the seal numbers were not visible and therefore it could be inferred that the seals were not intact. The observations are totally misconceived. Respondent No. 1 in the original order had clearly observed that the tally sheets establishes that the containers landed with seals int....