9911796707
|
Home
Issues involved: Challenge to penalty u/s 116 of Customs Act, 1962 for alleged short landing of goods.
Summary: The petitioners contested a penalty imposed on them u/s 116 of the Customs Act, 1962 for an alleged short landing of goods. The penalty was based solely on the outturn report of the B.P.T. Respondents admitted that the seals of the containers were intact at the time of discharge, indicating no fault by the shipping agents for any shortage. Referring to a previous case, it was established that penalty cannot be imposed on shipping agents solely based on the outturn report. Consequently, the penalty against the petitioners was deemed unsustainable. The impugned orders were quashed, and the respondents were directed to refund the penalty amount already paid by the petitioners within ten weeks, with an interest of 10% p.a. applicable if not refunded within the stipulated time. Certified copy to be expedited.
|
