1995 (1) TMI 91 - HC - Customs

Summary

The appellant imported urea but there was a shortlanding of 77,448 M.Ts. Penalty of Rs. 1,40,000 imposed under Section 116 of the Customs Act. No evidence to show actual loading quantity. Importer could have amended manifest if quantity was incorrect. Penalty upheld by all authorities. Writ appeal rejected.