Appellant's Customs Act penalty upheld for shortlanding urea shipment. Failure to provide evidence led to Rs. 1,40,000 fine.

The penalty imposed on the appellant under Section 116 of the Customs Act for shortlanding of urea was upheld by all authorities, including the High Court. The appellant failed to provide evidence of the actual loading quantity and could have corrected the manifest if the quantity was incorrect. The writ appeal was rejected, affirming the penalty of Rs. 1,40,000.

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The appellant imported urea but there was a shortlanding of 77,448 M.Ts. Penalty of Rs. 1,40,000 imposed under Section 116 of the Customs Act. No evidence to show actual loading quantity. Importer could have amended manifest if quantity was incorrect. Penalty upheld by all authorities. Writ appeal rejected.

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