1994 (12) TMI 96

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..... Cal. Cus. 574/93, dated 30-12-1993 passed by the Collector of Customs (Appeals), Calcutta. 2. Succinctly stated the Assistant Collector imposed under Section 116 of the Customs Act, 1962, a penalty of Rs. 4,13,000/- on the applicants for short landing 22 drums of Iodine which were manifested against line No. 70 Rotation No. 426/89 in respect of Vessel S.S. STEFAN czarniecki. Collector (Appeal....

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....ainst all canons of laws. They also relied upon Hon'ble Calcutta High Court decision in the case of Scindia Steam Navigation Co. Ltd. [1993 (63) E.L.T. 34 (Cal.)] to say that their liability is limited to only one drum and not for the 21 drums which have been unloaded and sought setting aside of the Collector (Appeals)'s orders. 4. Government have gone through the records of the case. Section 1....

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....e Government but also to deter the carrier of the goods and others conniving with him from practising fraud upon the Government. It is the considered view of the Government that until and unless the goods are properly and adequately handed over to the recipients (consignees) or the custodian (port trust authorities) it is the responsibility of the carrier of the conveyance to guard the said goods ....

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....at this rate of duty, as explained in the order-in-appeal, was based on certain exemption notifications, the conditions of which naturally cannot be complied with in respect of short landed goods. The Collector (Appeals) has erred in holding that the adjudicating authority did not commit any mistake while imposing the penalty if it applied the higher (chargeable) rate of duty i.e. 70% basic plus 4....