https://www.taxtmi.com/caselaws?id=46455 The appellate order of the Government of India, Ministry of Finance, and the Assistant Commissioner of Customs regarding penalty for short landing of urea was quashed by the Court. The delay in issuing the show cause notice was deemed unreasonable, vitiating the penalty demand. Although urea was non-dutiable, the penalty was upheld based on Customs Act provisions. The Court acknowledged the unavoidable loss in handling such goods but imposed the penalty as punishment. The Judge reduced the penalty to Rs. 20,000, considering the circumstances and nature of the violation, ensuring proportionality without revenue loss. The writ petitions were partly allowed with modified penalty and no costs imposed. en-us Mon, 12 Aug 2002 00:00:00 +0530 Fri, 08 Feb 2019 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46455 The appellate order of the Government of India, Ministry of Finance, and the Assistant Commissioner of Customs regarding penalty for short landing of urea was quashed by the Court. The delay in issuing the show cause notice was deemed unreasonable, vitiating the penalty demand. Although urea was non-dutiable, the penalty was upheld based on Customs Act provisions. The Court acknowledged the unavoidable loss in handling such goods but imposed the penalty as punishment. The Judge reduced the penalty to Rs. 20,000, considering the circumstances and nature of the violation, ensuring proportionality without revenue loss. The writ petitions were partly allowed with modified penalty and no costs imposed. Case-Laws Customs Mon, 12 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46455