2000 (11) TMI 648 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai reduced the penalty imposed on M/s. Maersk India Limited from Rs. 10 lakhs to Rs. 50,000 for contravening provisions of Sections 30 and 32 by unloading cargo before filing a manifest. The appellant's carelessness was noted, but there was no fraudulent intention.