https://www.taxtmi.com/caselaws?id=183314 The Court upheld the challenge to the order of the Commissioner of Customs and Central Excise regarding short landing of imported goods. It found that the liability under the bill of lading ceased upon arrival with the full cargo at the anchorage. The penalty imposed was set aside, and the Government's decision to reverse this was challenged in the Writ Petition. Additionally, the Court held that the Revisional Authority's order was without jurisdiction due to the late filing of the Revision Petition, leading to the refund of the deposited amount to the Petitioner. en-us Mon, 30 Nov 2009 00:00:00 +0530 Sat, 04 Jun 2016 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183314 The Court upheld the challenge to the order of the Commissioner of Customs and Central Excise regarding short landing of imported goods. It found that the liability under the bill of lading ceased upon arrival with the full cargo at the anchorage. The penalty imposed was set aside, and the Government's decision to reverse this was challenged in the Writ Petition. Additionally, the Court held that the Revisional Authority's order was without jurisdiction due to the late filing of the Revision Petition, leading to the refund of the deposited amount to the Petitioner. Case-Laws Customs Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183314