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<h1>Customs penalty appeal successful: Oil loss due to mixing during discharge; penalty set aside, appellants refunded.</h1> The appeal by M/s. J.M. Baxi & Co. against a customs penalty was successful. The Tribunal ruled in favor of the appellants, stating that losses in oil ... Wastage allowance The appeal was filed by M/s. J.M. Baxi & Co. against a penalty imposed by the Deputy Collector of Customs, Bombay. The appellants argued that losses in oil should be accounted for collectively, not individually. The Tribunal agreed, stating that mixing of oil types during discharge justified collective accounting. The penalty was set aside, and the appellants were refunded Rs. 27,211.35. (Case citation: 1983 (5) TMI 123 - CEGAT, BOMBAY)
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