2005 (9) TMI 357

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..... f Customs imposed a penalty of Rs. 2 lakhs on M/s Neptune Cargo Movers Pvt. Ltd. (CHA) and a separate penalty of Rs. l lakh on their Manager Shri M.M. Parthasarathy under Section 114(i) of the Customs Act. After examining the records and hearing both sides, I find that the above penalties were imposed on the ground of negligent acts of the CHA and their Manager, in relation to an export. The Commi .....

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..... ad been issued to them under Regulation 23. Thus, it appears that ld. Commissioner, who attributed negligence to the CHA is himself negligent in the matter of proceeding against them in terms of the Tribunal s order. 2.For the reasons, noted above, the appellants have a genuine case for waiver of pre-deposit and stay of recovery in respect of the penalty amounts. It is ordered accordingly. (Di .....

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