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2007 (9) TMI 88
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....006, dated 15-12-2006. 2. Heard both sides. 3. The relevant facts, in brief, are as follows:- (a) The vessel MV Haj Monem arrived on 11-8-1994 at Bedi Port of Jamnagar with Di-Ammonium Phosphate as cargo. The appellant who is agent for the master of the vessel filed the manifest for 24,200 MTs Di-Ammonium Phosphate. (b) However, as per the certificate of the Port Officer, out of 2....
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....the same vessel. The document which is relied upon for short-landing is the out-turn certificate issued by the port trust. The very same document clearly records that the balance cargo of 1,100 MT has been over-carried by the vessel. Since the balance of the goods out of the manifested quantity has been exported, the question of loss of revenue does not arise imposition of penalty under Section 11....
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....ntity is only 23,100 MTs. The issue is whether the balance of 1,100 MT should be treated as short-landed and whether the penalty is imposable on the steamer agent representing the master of the vessel for the failure to fully land the manifested quantity. The document relied by the Department itself shows that 1,100 MTs have been carried by the foreign-going vessel. In the given facts, the short-l....