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<h1>Customs Collector wins review appeal, overturns penalty for short-landing urea.</h1> The Collector of Customs successfully filed a review proposal against an order penalizing M/s. Daragh Smail & Co. for short-landing urea. The ... Short-landing of goods The Collector of Customs filed a review proposal against an order imposing a penalty on M/s. Daragh Smail & Co. for short-landing urea. The Collector (Appeals) allowed the appeal based on survey and discharge reports. The review proposal was upheld, setting aside the order-in-appeal and restoring the original authority's decision. The reliance on the original tally report was deemed legally correct and sustainable.