2001 (1) TMI 370

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..... own arrived at JNPT on 12-9-1995. The agents M/s. Maersk India Ltd. filed an IGM on the same date. There was an LCL container containing cargo meant for various importers. Certain machinery parts contained in the container were not manifested. Subsequently, the agents requested for amendment of the IGM on 31-10-1995. Penal action was proposed on them under Section 112 of the Customs Act on the obs .....

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..... rendering such goods liable to confiscation. The penalty under Section 112 is the direct result of the confiscation of the goods under Section 111 of the Act. Prima facie where there is no action of confiscation, the question of penalty does not arise. 4. The situation in the proceedings was covered by Section 116 of the Act which provides for penalty to be imposed for non-accountal of the goods .....

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