1991 (4) TMI 155

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....in pursuance of which the show cause notice of even number dated 31-5-1990 was issued to M/s. Chinoy and Chablani & Co., Calcutta, the respondents herein. They were also heard in person on 10-4-1991 when Shri B.T. Shah and Shri B.K. Shah of M/s. Bogilal Mehta & Co. appeared. 2. Briefly stated the facts of the case are that a penalty of Rs. 44,342/- was imposed on the respondents for short-landi....

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....s duty. The only charging section in respect of levy of customs duty is Section 12(1) of the Act whereas when it comes to assessment or quantification of the amount payable Sections 14 and 15 come into play. Therefore, one will have to look to Section 12 only for the purpose of determining the duty chargeable. As provided in the section, duties of customs are levied at such rates as may be specifi....

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....efore, a part of the goods do not reach the actual users for whom the exemptions are envisaged imports would not have served the purposes for which exemptions are envisaged. This also strengthens the conclusion reached in preceding para. Section 116 ibid imposes a strict liability on the person in charge of the conveyance. 5. In view of the aforesaid discussions Government set-aside the impugne....