https://www.taxtmi.com/caselaws?id=393237 The case involved a revision application filed by the Commissioner of Customs against the Order-in-Appeal that set aside the penalty imposed on a steamer agent for short-landing of goods. The penalty under Section 116 of the Customs Act, 1962 was upheld due to lack of evidence to counter the short-landing, as supported by surveyor reports and Bill of Lading. The respondent's reliance on a circular regarding duty calculation was deemed inapplicable to penalty imposition. The decision emphasized the necessity of providing evidence to substantiate claims in customs penalty cases. en-us Wed, 16 Oct 2019 00:00:00 +0530 Mon, 09 Mar 2020 08:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393237 The case involved a revision application filed by the Commissioner of Customs against the Order-in-Appeal that set aside the penalty imposed on a steamer agent for short-landing of goods. The penalty under Section 116 of the Customs Act, 1962 was upheld due to lack of evidence to counter the short-landing, as supported by surveyor reports and Bill of Lading. The respondent's reliance on a circular regarding duty calculation was deemed inapplicable to penalty imposition. The decision emphasized the necessity of providing evidence to substantiate claims in customs penalty cases. Case-Laws Customs Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393237