TaxTMI 
TaxTMI 
1991 (1) TMI 177
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....o. 10; the case landed in sound condition and there is no short-landing; that the case was landed on 12-12-1985 whereas ex parte insurance survey was held on 3-3-1986 i.e. nearly after three months. They, therefore, cannot be held responsible for the shortages if any noticed after landing of the case. 2. A penalty of Rs. 30,954/- was imposed on the applicants herein for alleged shortages in the c....
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....e has also been placed, by the department, on landing condition report of the CPT which is said to exist, on duplicate Bill of Entry. However, this duplicate Bill of Entry is not available as reported by the Calcutta Customs House. What is available is only endorsement dated 3-3-1986 on the reverse of the triplicate Bill of Entry itself and it reads as "landing condition endorsed by CPT on reverse....
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....refully gone through the case records. The Out-turn Report shows that the consignment landed in shed in full. But the original side initiated action solely based on Calcutta Port Trust's endorsement to the effect that the case landed in empty condition". 7. Thus initiation of action arose here only on the basis of CPT's endorsement (on the reverse of Bill of Entry). 8. Government find that proce....