2005 (6) TMI 50

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....H, dated 16-11-2004 passed by the Commissioner of Customs (Appeals), Mumbai. 2.1 Brief facts of the case are that M/s. James Mackintosh & Co. P. Ltd., Mumbai filed IGM No. 1290, dt. 18-5-96. The Mumbai Port Trust has reported vide their out-turn report that item No. 06 of IGM No. 1290, dt. 18-5-1996 were short-landed. A Show Cause Memo dt. 25-4-97 was issued to M/s. James Mackintosh to explain ....

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....ent arrived by M/s. VANESA. As per documentary evidence, item is cleared in full and there is no short-landing. Accordingly, the proceeding was dropped the against steamer agent under Section 116 of the Customs Act, 1962. 3. Against this order, an appeal was filed before the Commissioner (Appeals). The Commissioner (Appeals), set aside the order-in-original and allowed the department appeal. ....

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....nbsp; That the Commissioner of Customs (Appeals) failed to appreciate that there was no loss to the revenue due to the alleged short-landing under item 35 of IGM 1290, dated 18th May, 1996 as the short received goods had subsequently arrived under Item No. 6 of IGM 1679, dated 29th June, 1996. The duty which was refunded due to short-fall was once again paid by the importer on subsequent arrival o....

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....e cleared in full. Govt. also notes that the short-landing cargo has been accounted by the steamer agent to the satisfaction of the concerned authority. Hence, there is no reason to proceed for penal action against the steamer agent u/s 116 of the Customs Act, 1962. Govt. also observe that the Commissioner (Appeals) have not bothered to go through the judgment of Hon'ble Bombay High Court in ca....