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1991 (2) TMI 155

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....erein Collector (Appeal) had upheld the order of Assistant Collector imposing penalty of Rs. 50,000/- in respect of short-landing of certain packages carried by vessel S.S. Indian Goodwill Rot. No. 747/83. 2. In the personal hearing held on 18-12-1990, Shri C.S. Subramanian, representing the applicant, reiterated the arguments raised in the revision application. 3. Government have gone throu....