1991 (1) TMI 170

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....the rate at which duty amount under sub-clause (a) of Section 116 of the Customs Act, 1962 is to be worked out for determining penalty under the said Section. Section 116 of the Customs Act, 1962 talks of duty "chargeable". 2. According to the applicants the penalty should have been imposed on the duty amount refunded to the importers and not by fresh assessment because the object of imposition....

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.... Section 12 ibid that is tariff-rate. Viewed differently certain exemptions are also given only to some specified sectors. If applicant's view is accepted it will lead to absurd situations where penalties for short-landings on steamer agents will become dependent on the category of importer whose goods are short-landed. 4. Party's other plea that the purpose of Section 116 is to compensate the ....