2005 (12) TMI 433

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..... [Order per : T.K. Jayaraman, Member (T)]. After hearing the stay applications for sometime, we find that the appeals themselves can be disposed of as the issue lies in a short compass. Hence the appeals were taken up for final hearing with the consent of both sides. These two appeals have been filed against the Order-in-Appeal No. 41/2005/Cus (B), dated 28-3-2005, passed by the Commission .....

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..... filing the Import Manifest. The Original Authority, consequent to the proceedings initiated by the Department, imposed penalty of Rs. 1,000/- for each instance of late filing of IGMs. In respect of the order dated 1-3-2005, the total penalty imposed was Rs. 1,01,000/- and in respect of Order-in-Original passed on 12-1-2005, the total penalty imposed was Rs. 1,35,000/-. The first Appellate authori .....

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..... the aircraft. He brought to the notice of the Bench that in Final Order No. 1823/2005, dated 3-10-2005 in the case of DHL Danzas Lemuir Pvt. Ltd. v. CC, Bangalore, the Tribunal in a similar case remanded the matter to the Original Authority. 4. The learned SDR reiterated the points in the Order-in-Appeal. 5. We have gone through the records of the case carefully. In our view, the penalty is ju .....

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