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of <h1>Collector's Penalty Upheld for Shortlanding: Appellants' Appeal Dismissed</h1> The Tribunal upheld the Collector's decision to impose a penalty of Rs. 62,126 on the appellants for shortlanding 3 bales, dismissing the appeal and ... Short landing - Penalty not excessive, if value of the short landed goods is equal to penalty The Revision Application was transferred to the Tribunal as an appeal. The Collector imposed a penalty of Rs. 62,126 on the appellants for shortlanding 3 bales. Appellants argued the penalty was unjustified, but their appeal was rejected. Appellants claimed the consignee's refund request was based on a defective report and delayed, implying a false claim. The Tribunal found no merit in the appeal and rejected it.
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