1990 (9) TMI 171

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....or disposal. In terms of that order, the Appellate Collector confirmed the order passed by the learned Deputy Collector of Customs for MCD in Order No. 273/77, dated 6-3-1981 by imposing a penalty of Rs. 58,035/- against the appellant. 2. The brief facts of the case are that the appellant is a Government of India undertaking and act as steamer agent and in the instant case acted as agent in respect of the vessel M.V. Himachal Pradesh, Rot No. 673/77. The Port Trust authorities vide their outturn report dated 4-4-1978 allegedly declared short landing of 243 bags (Line No. 6) against the said vessel. Against this shortlanding of 243 bags of Fortified Non-fat Dry Milk Powder in respect of line No. 6, Ex. M.V. Himachal Pradesh, Rot No. 673/77,....

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....ng of dutiable cargo. As a matter of fact the first and the operative part of the section makes it more than clear that penalty is leviable where cargo imported into India is short landed. There is no indication therein that the section applies only to dutiable cargo and not to cargo which is duty free. It is only in sub-clauses (a) and (b) to the section that there is reference to duty, but the said reference is only for the purpose of assessment of the amount of penalty and sub-clauses (a) and (b) to the section that there is reference to duty, but the said reference is only for the purpose of assessment of the amount of penalty and sub-clause (a) which is the relevant clause so far the instant cases are concerned, provides that the amoun....