2003 (11) TMI 85

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....alty levied upon them under Section 116 of the Customs Act, 1962 for the alleged short landing of the goods. In the orders impugned in the petition, it is stated that action is taken against the petitioners solely based on the outturn report of the B.P.T. In the affidavit in reply, it is admitted by the respondents that as per the tally sheet of the B.P.T. at the time of discharge of the container....