1983 (7) TMI 194

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..... the Appellate Collector, the appellants preferred a revision application before the Government of India which stands transferred to the Tribunal in terms of Section 131B of the Act to be heard as an appeal. 4. By his order I.M. 808/69 MCD dated 15-4-1978 the Deputy Collector of Customs, Madras imposed a penalty of Rs. 17,900/- in respect of 58.425 M.T. superior kerosene short landed from out of .....

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..... 6. Under Section 30 of the Act the Master of the vessel or his agent is to file a manifest containing details of the cargo brought by him. Having described the quantity brought in the vessel in terms of Section 30 of the Act it is not open to the carrier to claim that because of a clause in the Bill of Lading, he is not liable to account for the carrier claim to have been brought by him in the ves .....

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