2002 (2) TMI 1088

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.... Shri Karnail Singh, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The common issue for consideration in these five appeals is the eligibility to duty under Section 116 of the Act on quantities of Corn Soya Milk (CSM) and bulgur wheat which were loaded on the ship of the appellant for Jamnagar and were found to be short landed. The goods found to be short landed ....

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....s is not acceptable. Section 116 of the Act provides that if goods loaded for the imported goods they are not unloaded at the place of the destination in India, or the quantity unloaded is short of the quantity loaded, and the failure to unload of the deficiency not accounted to the satisfaction of the Assistant Collector, the person in charge shall be liable to penalty. It was entirely upon the m....

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....urther, the tally sheets are as easily available to the appellants as to the department and could have been easily produced if they supported the appellant's case. The fact that this has not been done is insignificant. 5. The contention that since no duty is leviable on bulgur wheat, no penalty can be imposed under Section 116 of the Act has to be accepted. The Customs Tariff of 1983-84 in....