9911796707
TMI Blog2001 (7) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. New Mangalore Port Trust, with reference to the impugned order dated 29-6-1994 passed by the Collector (Customs), Bangalore. 2. By the impugned order the Collector has imposed penalty of Rs. 1000/- under Section 117 of the Act on the ground that the party had failed to comply with the provisions of Section 45(2)(a) of the Customs Act. 3. As per Section 45(2)(a) of the Customs Act, 1962 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department representative. 5. Considering the facts and circumstances and in view of the submissions made by the appellants and taking note that maximum penalty of Rs. 1000/- has been imposed under Section 117 of the Act. I find that some lenient view is called for in the facts and circumstances, accordingly penalty is reduced to Rs. 500/- as against Rs. 1000/-. But for this modification the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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