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S.KALYANAM, K.S.VENKATARAMANI
M. V. Chidambaram – Appellant
Versus
Collector of Customs, Madras – Respondent


Advocates Appeared:
Ram Kumar, Ravi Paul,K.K. Bhatia

ORDER

S. Kalyanam, Member

1. Since the above appeals arise out of a common order they are taken up together and disposed of by a single order. The appeals are directed against the order of the Addl. Collector of Customs, Madras dated 20.9.1985 imposing a penalty of Rs. 75,000/- on the Master of the Vessel 'M.V. Chidambaram' (Appellant in C/57/86), Rs. 25,000/- on appellant Shri Gajraj' (Appellant in C/60/86) and Rs. 50,000/- on the shipping agent K.P.V. Shaik Mohd. Rowther Co. (Appellant in C/58/86) and Rs. 10,000/- each on the rest of the appellants under Section 112 of the Customs Act, 1962 (hereinafter referred to as the 'Act'). On the basis of information on 28.11.84 the Rummaging Officers of the Custom House, Madras along with the officers of the Directorate of Revenue Intelligence, Madras rummaged the vessel 'M.V. Chidambaram' which had arrived from Singapore and berthed at North Quay of Madras Harbour. The rummaging operations went on for about 4 days i.e. 28.11.84, 29.11.84, 1.12.84 and 2.12.84. Huge quantities of textiles and other goods of foreign origin were recovered from various places, by the authorities from the ship during the said rummaging operations. For the purp

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