1983 (3) TMI 61

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....U.S.A. in the Port of Calcutta. On or about April 22, 1981, "M.V. Robert Elee." of the said Steamship Corporation arrived the Haldia Docks within the Port of Calcutta carrying imported cargo to be discharged at the said Port. The vessel being a LASH vessel carried several LASH barges in which the vessels cargo had been loaded. At Haldia the said LASH barges were unloaded from the vessel and were t....

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....rge Unloading Report. A copy of this certificate is annexed to the petition and marked with the letter 'A'. It appears from the said Survey Report that all the cargo representing the said 286 bundles were discharged from the said three barges in the Docks at Calcutta including 46 bundles under Line No. 103. This will also be apparent from the chart set-out in paragraph 4 of the petition. The Calcu....

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....he Customs Act, 1962 should not be imposed. A copy of the show cause is Annexure 'E' to the petition. The petitioner gave a reply and thereafter the Deputy Collector of Customs, Manifest Clearance Department, adjudicated the matter and by an order No. 4/81 dated August 30,1982 held that 26 bundles had been short-landed and imposed a penalty of Rs. 3,58,798/- on the petitioner. A copy of this order....

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....dated June 2, 1982. Copy of which is included in the same Annexure. Therefore whether or not this quantity of loose brass pales formed part of the original consignment has not been gone into by the Deputy Collector of Customs. It further appears from the impugned order that the Survey Report submitted by the petitioners has also not been taken into consideration. 6. Under the circumstances, I d....