1991 (4) TMI 155 - CGOVT - Customs

Summary

The judgment pertains to a review proposal against an order-in-appeal reducing a penalty imposed on M/s. Chinoy and Chablani & Co. for short-landing newsprint. The issue was the quantification of penalty under Section 116 of the Customs Act based on standard rate of duty or rate prescribed under a notification. The Government set aside the appeal and restored the original penalty, emphasizing the strict liability imposed on the person in charge of the conveyance.