Penalty Imposed u/s 116 of Customs Act for Unloaded Shipment Discrepancy; Accountability Upheld for Quantity Shortfall.

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....Penalty u/s 116 of the Customs Act, 1962 - Since the person-in-charge of conveyance is liable for penalty in case of quantity unloaded is short of the quantity to be unloaded at the destination, the adjudicating authority has correctly imposed the penalty on the respondent under Section 116 of the Customs Act, 1962. - CGOVT....