1991 (1) TMI 169

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....on in question landed in sound condition as per the report of the independent surveyors M/s. J.B. Boda Marine and General Survey Agencies Pvt. Ltd., that the joint survey was conducted after 5 days during which period the carton was laying in CPT custody and thus open to pilferage. 2. Government have gone through the facts of the case. In this case a penalty of Rs. 18,960/- was imposed on the a....

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....y contradicted by CPT's report in 'B' form which is a contemporaneous statutory record of unloading indicating the carton was in RP (repaired condition). The repair could have only been before the unloading. Thus marine surveyors' report cannot be accepted and Government will refer report of a statutory authority i.e. Port Trust [1988 (33) E.L.T. 538]. Contention of the party regarding pilferage b....