1985 (6) TMI 133

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.... not be imposed on them for Shortlanding 1176 bags of urea weighing 58.800 MT. The appellants appeared to have replied contending; among other things, that the cargo arrived in sound condition whereas the Port out turn was to the effect that 1441 bags are landed in slack and torn condition. The outturn however, failed to mention sweeping that were collected from those slack and torn bags. They further urged that during the discharging operation some cargo understood to have been taken out by the consignee directly which was not accounted for. They further contended that receivers viz-contractors appointed by the Port Trust have signed the statement of facts to the effect that the entire Bill of Lading quantity viz. 1,60,000 bags were discha....

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....t justified in relying upon the out turn report subsequently prepared. Lastly Shri Gopalaratnam contended that the cargo was urea. While discharging from the ship there is bound to be loss in the contents and the parcentage of loss works out to 0.7% which is normally condoned and therefore penalty levied may be set aside. 5.  Shri N.K. Pattekar who represented the Collector submitted that he has no records and except what had been stated by the Additional Collector and the Board he has no further submissions to make. 6. I have carefully considered the submissions made by both sides and perused the records of the case. The liability to pay the penalty for the shortlanded goods is provided under Section 116 of the Customs Act. As ....