TaxTMI 
TaxTMI 
2020 (3) TMI 491
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....001, Port of discharge Agent of the Shipper BIGSTAR ALLIANCE L.P. ON BEHALF OF AGROZAN COMMODITIES DMCC, DUBAI-UAE. for short landing of goods agsint Rotation No.- 2141226/16 dated 01.07.2016 of M.V. VEGA DELTA with reference to the Custom Transit Declaration (CTD) No.S51/4422/J/16A dated 01.07.2016. On the basis of the CTD and Joint Survey Report, the details of the short landed goods are as follows:- Line No. Bill of Lading Consignee No. of Containers Quantity and Description Shortage of goods (Quantity Numbers) Assessable value of short landed goods (In INR) Amount of Duty on short landed goods (In INR) 21 MSCU0244 9699 M/s.Bagmati Overseas Biratnagar - 02, Morang, Nepal 11 246510 Kgs Rape Seeds 230100 Kgs. Rs. 69,67,163 ....
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....of under structure it was found that the holes of floor (both 1st ply and cross member - 4 to 6) of containers were blocked by plywood sheet duly fixed by screws and pointed with black colour ......." 2. In reply to the show cause notice, the Steamer Agent stated that they have fulfilled their obligation under the contract of carriage in this shipment. According to them after the discharge of the containers it is the responsibility of the consignee to comply with the port and customs rule by paying statutory dues and take delivery of goods. They have said that there is a clear endorsement in the Bill of Lading that particular furnished by the Shipper were not checked by the carrier and carrier is not responsible under clause 14 of the Bil....
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....nalty of Rs. 10.00 Lakhs on the Steam Agent M/s.MSC Agency (India) Ltd. under section 116 of Customs Act, 1962 for short landing of goods. 4. Being aggrieved with the said order, the present appeal has been preferred before this Tribunal. 5. I have heard Shri Kuldeep Mallick, Shri Sayan Ganguly & Ms.Debasri Mallick, learned Advocates for the appellant and Shri S.K.Naskar, learned Authorized Representative for the Respondent department and have perused the appeal records. 6. In the impugned Bill of Lading No. MSCU0244 9699, the term 'Shippers Load Stow & Count' is mentioned in the description. As long as the seal has not been altered or tampered with, the carrier cannot be held liable for the shortage because the carrier was not present a....