9911796707
TMI Blog1990 (2) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... cle 226 of the Constitution of India, the petitioners are challenging legality of the order dated October 16, 1989 in respect of penalty of Rs. 76,098/- imposed by the Assistant Collector of Customs and confirmed by the appellate authority. The facts leading to the passing of this order are not in dispute. On July 20, 1982, the petitioners filed manifest in respect of import of several articles. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , imposition of fine of Rs. 76,098/- is not accurate. The learned counsel further urged that the Assistant Collector did not dispute the correctness of the value of Pipe No. 269 to be £ 564. Taking that fact into consideration, the calculation of fine is clearly incorrect. There is considerable merit in the submission of the learned counsel. The importer was Tata Hydro Electric Supply Company Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly, rule is made absolute and the order of Collector in so far as imposition of penalty in respect of Item No. 133 is modified and the penalty imposed is Rs. 20,556/-. The petitioners shall pay the penalty amount of Rs. 20,556/- instead of Rs. 76,098/- within a period of four weeks from today. In the circumstances of the case, there will be no order as to costs. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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