https://www.taxtmi.com/caselaws?id=43608 The High Court upheld the penalty imposed by the Deputy Collector of Customs on the petitioner for short-landing Nepal cargo, rejecting the argument that Section 116 of the Customs Act, 1962 does not apply to duty-free imports for Nepal. The Court found no grounds to interfere with the penalty, concluding that the impugned order was legally sound. The Rule was discharged, interim orders vacated, and respondents permitted to enforce the penalty through a bank guarantee or other lawful means. The petitioner was granted leave to file a renewed bank guarantee promptly, with no costs awarded, and a verbal request for a stay of the order was rejected. en-us Fri, 20 Jun 1986 00:00:00 +0530 Sat, 19 Jun 2010 10:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43608 The High Court upheld the penalty imposed by the Deputy Collector of Customs on the petitioner for short-landing Nepal cargo, rejecting the argument that Section 116 of the Customs Act, 1962 does not apply to duty-free imports for Nepal. The Court found no grounds to interfere with the penalty, concluding that the impugned order was legally sound. The Rule was discharged, interim orders vacated, and respondents permitted to enforce the penalty through a bank guarantee or other lawful means. The petitioner was granted leave to file a renewed bank guarantee promptly, with no costs awarded, and a verbal request for a stay of the order was rejected. Case-Laws Customs Fri, 20 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43608