TaxTMI 
TaxTMI 
1995 (10) TMI 153
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....er : V.P. Gulati, Member (T)]. - This appeal is against the order of the Additional Collector of Customs, Madurai. Under the impugned order, 104.900 MTs of dunpeas which had been found to be in excess of the manifested quantity have been confiscated under Section 111(d), (j) and 111(l) of the Customs Act, 1962 read with Section 3(2) of the Imports and Exports (Control) Act, 1947. A penalty of Rs....
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....rgo. He pleaded that in fact there was shortage of the supply taken by them and the so called excess landed is actually reflective of the shortage of the cargo which had been cleared by them and they claimed the shortage on survey which was 72.720 MTs. He pleaded that this shortage should be set off and the appellants reimbursed the cost of this in case the goods had been auctioned. The learned Co....
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....arbour. He conceded that this certificate was obtained after clearance of the cargo and he has no correspondence to show as what was written to the Port Turst authorities for getting this certificate. He is not aware as to the basis on which this certificate has been issued. It was informed to the learned Counsel that any additional evidence sought to be filed has to be by way of filing applicatio....
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....emsp; The learned DR adopted the reasoning in the impugned order of the learned lower authority. 6.  We observe that so far as the appellants are concerned, they had cleared the quantity which belonged to them as manifested and thereafter they had handed over the vessel to the STC for clearance of the quantity which belonged to them. There is no dispute so far as this aspect is concerned. Th....