https://www.taxtmi.com/caselaws?id=49131 The judgment set aside the lower authorities' orders and referred the cases to the Assistant Collector for a fresh decision. It directed the Assistant Collector to provide necessary details of short-landings, hear the respondents, consider their evidence and pleas, and impose a penalty only if not objectively satisfied with the explanations. Penalties should be based on the duty involved, not the compensations paid by Air India. en-us Tue, 30 Jun 1992 00:00:00 +0530 Mon, 09 Aug 2010 17:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49131 The judgment set aside the lower authorities' orders and referred the cases to the Assistant Collector for a fresh decision. It directed the Assistant Collector to provide necessary details of short-landings, hear the respondents, consider their evidence and pleas, and impose a penalty only if not objectively satisfied with the explanations. Penalties should be based on the duty involved, not the compensations paid by Air India. Case-Laws Customs Tue, 30 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49131