2000 (10) TMI 82 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai waived the penalty of Rs. 5,000 each imposed on M/s. Eagle Shipping Agency and its partner Prakash Palan under Section 114 of the Act. The penalty was imposed due to one consignment containing anti-weapons instead of declared castings for door handles. The Tribunal found no evidence that the Custom House Agent knew or had reason to believe the true contents of the consignment, so penalties were waived and their recovery stayed.