1991 (2) TMI 156

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....tor of Customs and Central Excise (Appeals), Calcutta wherein Collector (Appeals) had reduced penalty imposed by Assistant Collector under Section 116 of Customs Act, 1962 from Rs. 15,531/- to Rs. 10,000/- on account of two pallets which even though landed were damaged on board the vessel M.V. Indian Explorer which arrived on 30-7-1985 at Calcutta. 2. In the personal hearing held on 18-12-1990 Sh....

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....t appearing in the manifest". 4. It is clear, therefore, that the evidence relied upon by the department is not tally sheets but O.T. Report prepared after about two months. Further these two pallets after the survey were allocated to the importers. Therefore, there is no question of any short-landing. There is also no indication in the tally report of CPT that two pallets which have landed as ex....