2000 (10) TMI 82

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....aiver of deposit of penalty of Rs. 5,000/- each imposed under Section 114 of the Act on M/s. Eagle Shipping Agency, a Custom House Agent (CHA), and its partner Prakash Palan. 2. The penalties have been imposed on the finding (which is not disputed) of the Commissioner that one case out of 51 consignments of export contained parts of anti weapons instead of castings for door handles as declared in....