1988 (3) TMI 73

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....rtment imposed a penalty of a sum of Rs. 3,00,000 (Rupees Three Lakhs) on the petitioners under the provisions of Section 116 of the Customs Act, 1962 in respect of the alleged short-landing of 33 pallets of Low Density Polyethene Film against line No. 26, ex. M.V. Sikiang. In coming to the conclusion the officer relied on an Outturn Report of the Calcutta Port Trust dated 23-12-1977 a copy of whi....

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....reference was made to the Survey Report submitted by Norman Stewart & Co. On 28-6-1978 a copy of which is Annexure 'X' to the petition. The Appellate Collector did not give any reason why the said Survey Report was being rejected. In my view the Outturn Report only gives one side of the picture, and to arrive at a correct conclusion as to the alleged short-landing the Survey Report should also be ....