1991 (2) TMI 160

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....arty by the following facts : 2. There has been some unmanifested packets of the same item which landed by same ship. Further the entire case of the department is based on only out-turn reports which are issued much after the date of unloading and actually it is claimed by the party after the clearance of the goods. 3. Government have gone through the facts and circumstances of the case. There i....

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....e same ship but as these were mixed with foreign particles and the contents were not offered to the consignee in good condition, the Asstt. Collector had imposed the impugned penalty. Even the Collector (Appeals) had endorsed this stand of the Asstt. Collr. 4. Government observe that there is nothing on record to show that the short-landing was recorded or noticed at the time of unloading. There ....