https://www.taxtmi.com/caselaws?id=42508 The court allowed the writ petition, quashed the impugned orders, and directed the Deputy Collector of Customs to give a personal hearing to the petitioner. The Deputy Collector is instructed to consider all relevant evidence, including any additional evidence presented during the hearing, and then decide whether the petitioner satisfactorily explained the short-landing. The court emphasized that the penalty should not be imposed mechanically and must be based on a thorough consideration of all circumstances and evidence. en-us Wed, 28 Sep 1988 00:00:00 +0530 Fri, 11 Jun 2010 16:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42508 The court allowed the writ petition, quashed the impugned orders, and directed the Deputy Collector of Customs to give a personal hearing to the petitioner. The Deputy Collector is instructed to consider all relevant evidence, including any additional evidence presented during the hearing, and then decide whether the petitioner satisfactorily explained the short-landing. The court emphasized that the penalty should not be imposed mechanically and must be based on a thorough consideration of all circumstances and evidence. Case-Laws Customs Wed, 28 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42508