TaxTMI 
TaxTMI 
1984 (12) TMI 317
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.... pay the penalty of ₹ 16223.99 under Section 116 of the Customs Act on the alleged short landing of the goods imported by M/s. Steel Industries of India. On appeal, the Appellate Collector observed that the penalty was levied on shortages noticed during survey which was held under Customs supervision. The shortages occurred due to the denting of 239 drums and damage to 3 drums before the same were landed. As the drums were dented and damaged before the landing and as the survey was held under Customs supervision, the action taken by the Asstt. Collector was maintainable and on this reasoning the learned Collector (Appeals) rejected their appeal. 3. During the hearing of this appeal, Shri Vakil learned counsel for the appellants,....
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....receipt, the receipt would also contain the remarks of the Port Trust. Therefore, it would have been open to the master of the ship or the steamer agent to get the survey conducted so as to absolve themselves of the liability under the Customs Act. Finally, Shri Gidwani submitted that three drums landed in damaged condition with lids open. Therefore, it could be reasonably presumed that the contents were lost before landing. He, therefore, urged that the orders passed by the authorities below may be maintained. 5. Considered the submissions made on both sides. The Customs authorities have chosen to invoke the provisions of Section 116 of the Customs Act, 1962 to levy penalty on the steamer agent. Before making the steamer agent liable....