1991 (2) TMI 160 - CGOVT - Customs

Summary

The Government of India reviewed a case involving a shortage of Sea Water Dead Burnt Magnesite. The party explained that unmanifested packets of the same item landed by the same ship. The Government found merit in the party's explanation, noting unmanifested commodities landed with foreign particles. The Government set aside the penalty imposed by the Asstt. Collector, stating that the excess quantity received should have been adjusted against the alleged short-landing. The order of the Collector (Appeals) was overturned under Section 116 of the Customs Act, 1962.