1991 (12) TMI 76 - CGOVT - Customs

Summary

The Collector of Customs filed a review proposal against an order imposing a penalty on M/s. Daragh Smail & Co. for short-landing urea. The Collector (Appeals) allowed the appeal based on survey and discharge reports. The review proposal was upheld, setting aside the order-in-appeal and restoring the original authority's decision. The reliance on the original tally report was deemed legally correct and sustainable.