1990 (12) TMI 112

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....Collector of Central Excise and Customs (Appeals), Bombay wherein Collector (Appeals) has upheld the order of Dy. Collector of Customs M.C.D., imposing a penalty of Rs. 1,78,964/- under Section 116 of Customs Act, 1962 on grounds of short-landing of polyethylene moulding powder imported under Line No. 1 per M.V. Delta Saina, Rot. No. 71/87. 2. In the personal hearing held on 17-12-1990 Shri Moh....

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....urvey should be initiated and done within a week of unloading of goods. 3. Government have carefully gone through the revision application and the submissions given at the time of personal hearing. 4. It is observed that the present consignment which consisted of 1750 bags was part of a total quantity of 39,850 bags which were loaded on board the vessel in 797 pallets. The applicants vide Pa....

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....ich were unloaded in re-packed condition including the sweepings which were collected on board the vessel. 5. It is also pleaded that the Clearing Agent took delivery of 34,600 bags and some weighing more than the invoice weight after the same were re-packed; that the Clearing Agent must have cleared the excess cargo against other line numbers resulting in shortage of Line No. 1. That this woul....

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....nloading when the goods are unloaded against exceptional circumstances/qualified receipt. In this case the unloading of the goods continued between 2-2-1987 up to 18-2-1987 (16 days). Simultaneously clearances of goods were also taking place. Therefore, keeping in mind the spirit of Public Notice No. 230/86 of Calcutta, Cpl. the joint survey having been conducted on 6-3-1987 and 7-3-1987 was not b....