https://www.taxtmi.com/caselaws?id=83429 The Appellate Tribunal CEGAT, BOMBAY allowed the appeals against penalties imposed under Section 116 of the Customs Act for short landing of goods. The Tribunal found that no duty was chargeable on the imported wheat, leading to the conclusion that there was no loss of revenue to the Government. Due to discrepancies in duty assessment, fabrication of certificates, and contradictory statements by the appellants, the Tribunal granted reliefs and stressed the importance of transparency and consistency in customs proceedings. en-us Mon, 31 Oct 1994 00:00:00 +0530 Wed, 13 Jul 2011 15:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83429 The Appellate Tribunal CEGAT, BOMBAY allowed the appeals against penalties imposed under Section 116 of the Customs Act for short landing of goods. The Tribunal found that no duty was chargeable on the imported wheat, leading to the conclusion that there was no loss of revenue to the Government. Due to discrepancies in duty assessment, fabrication of certificates, and contradictory statements by the appellants, the Tribunal granted reliefs and stressed the importance of transparency and consistency in customs proceedings. Case-Laws Customs Mon, 31 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83429