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TMI Blog1991 (7) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1. The question which falls for determination lies in a very narrow compass. Only few facts are required to be stated to appreciate the grievance of the petitioners. 2. The petitioners were agents of a foreign flag vessel which had called in Bombay in or about middle of July 1984. The petitioners had filed Import General Manifest dated July 16, 1984. The vessel inter alia brought three full ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners. Respondent No. 1 by his order dated September 6, 1988 imposed penalty of Rs. 93,828/- after recording a finding that the containers landed with seals intact as per the tally sheets produced by the petitioners. The appeal preferred by the petitioners before respondent No. 2 ended in dismissal and so also the revision application preferred before respondent No. 3. These orders imposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the tally sheets indicated that seals were rusty and the seal numbers were not visible and therefore it could be inferred that the seals were not intact. The observations are totally misconceived. Respondent No. 1 in the original order had clearly observed that the tally sheets establishes that the containers landed with seals intact. Merely because the seals were rusted and the seal numbers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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