1992 (3) TMI 94

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....cutta against the order-in-appeal No. Cal-Cus-55/90 dated 9-1-1990 passed by the Collector of Customs (Appeals), Calcutta. 2. Briefly stated the facts of the case are that a penalty of Rs. 25,000/- was imposed on the Shipping Corporation of India Ltd., the respondents herein, for short landing of 369 cartons of butter oil manifested against line No. 13 per vessel M.V. Chandidas Rotation No. 376....

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.... thereby preventing or hindering collection of revenue: 4. The respondents were heard in person on 5-3-1992 when Shri H.N. Chatterjee and Shri R. Laskar appeared. They inter alia submitted that the subject goods are free from duty under Notification No. 183-Cus., dated 22-8-1977 and therefore no penalty should have been imposed. 5. Government have gone through the case records and the submis....

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....rvation that duty is not the only basis for levying a penalty is, however, correct as attendant circumstances have to be taken into account while quantifying the amount of penalty. He has held in the circumstances of the case, taking note of the extent of shortage that a lenient view was called for and 100% penalty (i.e. equal to duty involved) was not justified. This is a subjective satisfaction ....