1983 (3) TMI 289 - AT - Customs

Summary

Issues:
Short landing of packages, authenticity of out-turn report, penalty levied on the appellants, reliability of the out-turn report, request to summon consignees, confirmation of receipt of all packages by consignees, grant of relief from penalty, examination of submissions, authority of the Bombay Port Trust out-turn report, refusal to disbelieve the report, count of landed packages, correctness of the out-turn report, penalty calculation basis, confirmation of short landing, rejection of the appeal.

Detailed Analysis:

1. Short Landing of Packages:
The appeal revolves around the alleged short landing of two packages as reported in the Bombay Port Trust Out-turn report. The appellants dispute the accuracy of the report and claim that the consignees did not seek reparations or duty refunds, challenging the authenticity of the report.

2. Authenticity of Out-turn Report:
The appellants argue that the out-turn report is not reliable, pointing out discrepancies in the count of landed packages. They request the Tribunal to summon the consignees to confirm receipt of all 56 packages, questioning the accuracy of the report and seeking relief from the penalty imposed by the Dy. Collector of Customs.

3. Penalty Levied on the Appellants:
The departmental representative asserts that the penalty was correctly calculated based on the value of the missing packages on a Pro Rata basis, as per the Port Trust report. The penalty was imposed due to the confirmed short landing, with no documentary evidence available on the contents or value of the missing packages.

4. Reliability of the Out-turn Report:
The Tribunal upholds the authenticity of the Bombay Port Trust out-turn report, considering it as an accurate record of the cargo handled by the Port Trust. The Tribunal declines the appellants' request to challenge the report's accuracy and refuses to investigate the report's validity based on mere presumptions.

5. Confirmation of Short Landing:
After examining the submissions and the out-turn report, the Tribunal confirms the short landing of two packages, as indicated in the report. The Tribunal finds no reason to doubt the correctness of the report and upholds the penalty imposed by the Dy. Collector of Customs, concluding that the lower authorities' decisions are fair and correct.

6. Rejection of the Appeal:
In light of the established short landing and the absence of concrete evidence to dispute the out-turn report, the Tribunal rejects the appeal, affirming the penalty imposed on the appellants and dismissing their claims for relief. The Tribunal emphasizes the importance of relying on official records and the authority of Port Trust reports in determining cargo discrepancies.