2001 (11) TMI 404

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..... rder per : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit. 2. The appeal is against the order of the Commissioner imposing a penalty of Rs. 5 lakhs on the appellant for failure to file the import manifest for the vessel Jaya Sun within 24 hours of its arrival, as required in Section 30 of the Act, and for the unloading of the unmanifested item prior to the f .....

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