https://www.taxtmi.com/caselaws?id=46660 The court upheld the penalty imposed on the shipper under Section 116 of the Customs Act, clarifying that the penalty is twice the duty payable on the short-landed goods without considering any exemptions under Section 25. The term "chargeable" in Section 116 was interpreted to refer to the actual duty payable on the unloaded quantity if there had been no short landing. The appeal was dismissed, affirming the lower court's decision without awarding costs. This judgment provides clarity on the calculation of penalties for short landing during imports. en-us Thu, 17 Jul 2003 00:00:00 +0530 Fri, 23 Jul 2010 11:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46660 The court upheld the penalty imposed on the shipper under Section 116 of the Customs Act, clarifying that the penalty is twice the duty payable on the short-landed goods without considering any exemptions under Section 25. The term "chargeable" in Section 116 was interpreted to refer to the actual duty payable on the unloaded quantity if there had been no short landing. The appeal was dismissed, affirming the lower court's decision without awarding costs. This judgment provides clarity on the calculation of penalties for short landing during imports. Case-Laws Customs Thu, 17 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46660