1969 (9) TMI 42

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....ct, imposed a penalty of Rs. 5,00,000/- on goods covered by Shipping Bills Nos. 8072, 2082, 2083, 2084, 2127 and 2085, and imposed a personal penalty on M/s. McLeod & Co. Ltd. of Rs. 7,00,000/-. In respect of goods covered by Shipping Bill No. 788, the Collector imposed a personal penalty of Rs. 5,00,000/- under Section 167(8) of the Sea Customs Act. He imposed another penalty of Rs. 1,000/- under....

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....000/- in respect of Shipping Bill No. 788 is illegal in view of the judgment of this Court in Union of India and Ors. v. Rai Bahadur Shreeram Durga Prasad (P) Ltd. and Ors. (Civil Appeals Nos. 45-49 of 1968 decided on 19-11-1968). Mr. Mohan Kumaramangalam, for the Union of India, and Mr. Bindra, for the Collector of Customs, contend that the principle of the judgment in Union of India and Ors. v. ....