1984 (12) TMI 170

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....] . - The Revision Application filed before the Government of India against Order-in-Appeal No. S/49-58/82M dated 5-4-1982 passed by the Collector of Customs (Appeals), Bombay statutorily stood transferred to the Tribunal for being heard as an appeal. 2. The Deputy Collector of Customs, imposed a penalty of Rs. 58,801.90 on the appellants under Section 116 of the Customs Act for shortla....

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....ut are missing. In respect of the remaining 18 drums the BPT had not issued any amended outturn. Shri Sapre complained that the Port Trust takes its own time to issue amended outturn certificate. He gave an instance of the amendment issued after a period of 5 years. It was urged by Shri Sapre if efforts are continued he may be able to get another outturn in respect of 18 drums also but he is not s....

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....o the goods landed in the customs area. On receipt of the certificate given by the Bombay Port Trust as to the landing of goods, the Customs could also verify whether there had been any claim by the consignees for refund of duty in respect of the shortlanded goods. It could also verify whether there was any payment of duty by the consignee. Similarly, on receipt of the show cause notice by the Ste....