2020 (3) TMI 381

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....35/MCD/2013, dated 29-1-2013. 2. Brief facts of the case are that a show cause notice was issued to the steamer agent M/s. Pharos Shipping and Overseas Service Limited (hereinafter referred to as the "respondent") for short landing of 11 pieces of Malaysian Round logs out of 1433 pieces against line No. 4, 5 & 6 based on Kolkata Port Trust's Out Turn Report. The show cause notice was decided vide Order-in-Original No. Kol/Cus/AC/3735/MCD/2013, dated 29-1-2013 passed by the Assistant Commissioner of Customs, Manifest Clearance Department, Customs House, Kolkata, who imposed a penalty of Rs. 89,000/- on the respondent under Section 116 of the Customs Act, 1962. Being aggrieved the Respondent challenged this order before the Commission....

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....on record. 4. On examination of the revision application, submissions by the respondent at the time of personal hearing, written submissions by the respondent, Commissioner (Appeals)'s order and the order-in-original, Government finds that the present case is regarding imposition of penalty under Section 116 of the Customs Act, 1962 on the ground of short-landing determined on the basis of quantity. C.B.I. & C.'s Circular No. 46/95-Cus., dated 4-5-1995, relied on by the Respondent reads as under :- "In the case of bearings, imports are effected on weight basis in some cases and on piece basis in other. It is, therefore, clarified that in a case where transaction has taken place on weight basis, the weight of the bearing so ....