1979 (11) TMI 107

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.... (hereinafter called the petitioner) against order No. 101/78, dated 15-3-1978 passed by the Central Board of Excise & Customs. 2. The facts of the case in brief are that by an.order dated 2-6-1976 from F. No. IGM 1449/71-72 the Collector of Customs, Bombay, imposed a penalty of Rs. 72,320.85 paise on the petitioners, under Section 116 of the Customs Act, 1962, on the ground that there was a sh....

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....g as to how and why the steamer agents failed to account for the shortages to the satisfaction of the proper officer. During the course of personal hearing which was granted to the petitioner on 3-11-1979 at Delhi, Counsel for the petitioners even disputed the factum of any shortage. He showed a photostat copy of the Bombay Port Trust out-turn report and stated that since there was a remark that q....

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....o record a finding as to how and in what circumstances the petitioners failed to account for the deficiency to his satisfaction. He has not done it. The Board in appeal has made some observations why it could be held that the petitioners failed to account for the shortages in question. Government however observe that even the Board has not viewed the matter judicially as it failed to take note of ....