1983 (5) TMI 123

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....ent. [Order per : K.S. Dilipsinhji].  - This is an appeal under Section 131-B of the Customs Act filed by M/s. J.M. Baxi & Co. against the order of penalty of Rs. 27,211.35 imposed by the Deputy Collector of Customs, Bombay in his Order No. 10-IGM-1130/68-69, dated 5-5-1976 and confirmed by the Appellate Collector of Customs, Bombay in his Order No. S/49-28/76, dated 1-2-1977. the appel....

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....ector, should be dispensed with. In that case the total shortage of 94.187 metric tonnes as certified by the Survey Report No. 69/149, dated 24-1-1969 of M/s. Ericson & Richards would be well within the 1% of the manifested quantity of 14,087.220 tonnes, and therefore no penalty under Section 116 would be leviable on the steamer agents. The appellants pray that the aforesaid request be granted and....

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....requested that the appeal be dismissed. 3. We have examined the submissions on both the sides. There is no doubt that the process of discharging oil from the tanker to the shore is continuous and in this process one type of oil is apt to get mixed with another type. The survey report confirms these facts as there have been excesses in some cases, and shortages in the others. The survey was....