1986 (6) TMI 46

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....order of the Deputy Collector of Customs, dated March 31,1981, imposing a penalty of Rs. 18,450/- upon the petitioner under Section 116 of the Customs Act, 1962 for alleged short-landing of one box, containing polyester plain suiting, imported from Korea for transit to Nepal. 2. The petitioner is a company and carries on business as Steamer Agents for the Port of Calcutta for the sea going vess....

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....ection having been overruled by the Deputy Collector of Customs by the impugned order and penalty having been imposed upon the petitioner for short-landing of the cargo, the petitioner invoked the Writ Jurisdiction of this court for a writ in the nature of mandamus, directing the respondents not to give any effect or further effect to the impugned order dated March 31, 1981 and for other reliefs. ....

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....6 of the Customs Act, 1962 was applicable even to Nepal cargo which was imported free of duty for exportation to Nepal under a special treaty. Since no other point is involved in the instant writ petition, Mr. Ghosh, the learned Advocate representing the writ petitioner, refrained from making any submissions, besides praying for the stay of operation of the order that may be passed here in the lig....