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Eligibility to duty under Section 116 of the Act on quantities of Corn Soya Milk (CSM) and bulgur wheat found to be short landed. Analysis: The judgment addresses the common issue in five appeals regarding the eligibility to duty under Section 116 of the Act on Corn Soya Milk (CSM) and bulgur wheat found to be short landed. The Additional Collector of Customs imposed a penalty on the duty leviable on the goods that were not properly accounted for. Despite the appellant's absence and lack of representation, the tribunal proceeded to decide the appeals based on the appeal memorandums and hearing the departmental representative. The appellants claimed no short landing occurred as the goods were not found landed elsewhere or any claim received from the consignees. However, the tribunal found this ground unacceptable. Section 116 of the Act imposes a penalty if imported goods are not unloaded at the destination or the quantity unloaded is less than loaded, and the deficiency is not accounted for. The burden to prove compliance lies with the person in charge, and mere assertions of short landing are insufficient. The reliance on the port out turn report and tally sheets was deemed inadequate to support the appellant's case. Regarding bulgur wheat, no duty is leviable as per the Customs Tariff of 1983-84, making any penalty under Section 116 inapplicable. On the other hand, CSM is duty-exempt under Notification 143/76 if imported under the World Food Programme. Since the goods were not imported under this program, duty is leviable on general import without any exemption. The tribunal allowed appeals C/104 & 188/87, set aside the impugned orders, partially allowed appeal C/92/87 concerning duty on bulgur wheat, and dismissed appeals C/147 and 148/87. In conclusion, the judgment clarifies the application of Section 116 of the Act regarding duty eligibility on short landed goods, emphasizing the burden of proof on the person in charge and the specific conditions for duty exemptions on different goods like bulgur wheat and CSM.
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