https://www.taxtmi.com/caselaws?id=41695 The court held that Section 116 of the Customs Act, 1962 applies to both dutiable and non-dutiable goods, including Nepal cargo. The penalties imposed on the petitioners for short-landing were deemed lawful as procedural requirements were met, and the petitioners' objections were unfounded or procedurally barred. Consequently, all three writ applications were dismissed, and the interim orders were vacated, with the operation of the order stayed for four weeks upon the petitioners' request. en-us Tue, 01 Apr 1986 00:00:00 +0530 Sat, 05 Jun 2010 13:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41695 The court held that Section 116 of the Customs Act, 1962 applies to both dutiable and non-dutiable goods, including Nepal cargo. The penalties imposed on the petitioners for short-landing were deemed lawful as procedural requirements were met, and the petitioners' objections were unfounded or procedurally barred. Consequently, all three writ applications were dismissed, and the interim orders were vacated, with the operation of the order stayed for four weeks upon the petitioners' request. Case-Laws Customs Tue, 01 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41695