2007 (9) TMI 175 - AT - Customs

Shortage detected on 40th consignment Weight of earlier consignments has already been verified & were found in order Shortage of 40th consignment can t be applied to all the 40 consignment Duty demand only on 40th consignment is reduced to Rs. 9825 & penalty reduced to Rs. 5,000.

Summary

The Appellate Tribunal CESTAT, Mumbai reduced duty demand on plastic household articles to Rs.9,825 for the 40th consignment and penalty to Rs.5,000. The Commissioner's decision to apply shortage across all 40 consignments was not upheld.