https://www.taxtmi.com/caselaws?id=167398 Goods brought from abroad for onward transit to Nepal were treated as imported goods for the Customs Act, 1962, because import in section 2(23) was applied in its ordinary sense of bringing goods into India. Short-landing at Calcutta, the discharge point shown in the import documents, brought the cargo within section 116. The exemption notification under section 25 relieved customs duty on specified goods but did not remove the independent statutory penalty for short-landing, and the Indo-Nepal transit arrangements did not override that liability. The penalties under section 116 were therefore sustained. en-us Mon, 31 Dec 1984 00:00:00 +0530 Thu, 18 Dec 2014 16:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167398 Goods brought from abroad for onward transit to Nepal were treated as imported goods for the Customs Act, 1962, because import in section 2(23) was applied in its ordinary sense of bringing goods into India. Short-landing at Calcutta, the discharge point shown in the import documents, brought the cargo within section 116. The exemption notification under section 25 relieved customs duty on specified goods but did not remove the independent statutory penalty for short-landing, and the Indo-Nepal transit arrangements did not override that liability. The penalties under section 116 were therefore sustained. Case-Laws Customs Mon, 31 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167398