1994 (12) TMI 96

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....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 (Appeals) rejected their appeal. 3. Shri R.P.....

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....d 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 116 of the Customs Act, 1962, imposes strict....

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....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 from any shortages. Hence this plea fails. ....

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....-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 45% auxiliary. Government do not endorse such an....