1991 (1) TMI 178

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....the contents of the revision application. They admitted short-landing of two packages but disputed the quantum of penalty on the grounds that the two packages Nos. 925/1820 and 926/1820 each weighing 1568 Kgs. net were short-landed and as per the contract of the consignees with the foreign suppliers F.O.B. value of the goods is @ Rbls. 3865 per m.t., which after adding insurance and freight comes ....

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....t-landed or unloaded. Therefore, when the short-landing is to be quantified, it is necessary that a rational and scientific formula is adopted for computing the same. In this case the Collector (A) has assumed that each of the 165 packages had a uniform weight (or value). That seems to be falacious as no project import consisting of a number of packages will have such uniformity of contents either....