2000 (5) TMI 646

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.... the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Additional Collector of Customs demanding duty on some goods found short in the premises of the appellant located in Kandla Free Trade Zone and imposing penalty on the appellant under Section 112 of the Act. The duty was demanded on the ground that shortages was found in imported goods exempted fr....

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....for us to say that it is a complete report. Every page of the report have three signatures, one of which is of the manager of the appellant and the other two are stated to be the officers, who conducted the stocktaking. But it is not possible for us to say that the report ends at the page heading -'components for spray guns' - which is stated to be the last page. We are therefore unable to accept ....

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....ortages of such goods which was the subject matter of the proceedings before the Court. Obviously the order of the Government of India related to the merits of the case before the Court. The application by the High Court of that order could therefore be limited to the merits of that issue. Apart from this there is no provision in the notification with which we are concerned for condonation of shor....

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....ion or not is one matter. However, the proposition of the contention of the advocate for the appellant is that shortages to some extend are unavoidable, cannot be entirely disregarded. There is no allegation in the notice or in the finding of the Additional Collector that the shortages arose as a result of the appellant removing them clandestinely. The duty demand on the shortages is about Rs. 1.8....