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1991 (2) TMI 162

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.... 25-5-1989 passed by Collector of Customs (Appeals), Bombay wherein Collector (Appeals) had upheld the order of Assistant Collector imposing penalty of Rs. 28,553/- under Section 116 of Customs Act in respect of Item Nos. 19, 21, 293 of I.G.M. No. 2476/8.2.83 M.V. Indian Fame as the applicants could not produce Port outturns/Tally sheets, etc. 2. In the personal hearing held on 5-12-1990, Shri ....