1989 (9) TMI 222

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mer Agents on behalf of their Principal M/s. Shipping Corporation of India, carried the goods in their vessel m.v. "Vishva Nayak". The SAIL, Bhillai as consignee imported from USSR 38 packages of screws in this m.v. Vishva Nayak. The ship arrived at Visakhapatnam Port on 3-1-1984, and discharged cargo. In view of the discrepancy between the tally sheet and out-turn report and based on out-turn report of Visakhapatnam port authorities, the Additional Collector of Customs who adjudicated the matter has imposed penalty of Rs. 13,51,197 (Rupees thirteen lakhs fifty one thousand one hundred and ninety seven only) on the appellants being Steamer Agents under Section 116 of Customs Act, 1962 for not accounted the shortlanding of 14 unpacked screws....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....there was no claim even of the consignee for short-landing items as there was no shortage. 4. Shri V.K. Sharma, learned S.D.R. appearing for the respondent, justified the order and penalty for short-landing based on out-turn report. 5. We have gone through the arguments advanced by both the parties and perused the records. In this case, it is evident that port authorities have prepared tally sheets and entire goods have been landed but later on shortage was found as per out-turn report and due to discrepancy between the tally sheets and out-turn report, the Additional Collector proceeded to levy penalty under Section 116 of the Customs Act based on out-turn report. While allowing Writ Petition by cancelling penalty under Section 116 o....