9911796707
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Issues:
1. Transfer of revision application to the Tribunal. 2. Application to bring new appellants on record. 3. Show cause notice for shortlanding and penalty imposition. 4. Appeal against Deputy Collector's order. 5. Grounds raised during the appeal hearing. Transfer of Revision Application: The revision application by M/s. Transworld Shipping Services was transferred to the Tribunal for appeal from the order-in-appeal by the Collector of Customs. Application for New Appellants: M/s. Samrat Shipping Co. Pvt. Ltd. applied to be included as appellants as successors to M/s. Transworld Shipping Services, which was allowed during the appeal process. Show Cause Notice and Penalty Imposition: Deputy Collector issued a show cause notice for shortlanding of specific items and imposed penalties based on outturn reports. Penalties were imposed for certain items while explanations were satisfactory for others. Appeal Against Deputy Collector's Order: M/s. Transworld Shipping Services appealed against the Deputy Collector's order, which was unsuccessful before the Appellate Collector. Grounds Raised During Appeal Hearing: During the appeal, arguments were presented regarding the liability for shortlanded items, discrepancies in landed goods, and the justification for penalty imposition under Section 116 of the Customs Act, 1962. The judgment analyzed each item separately: - Item No. 2: The Tribunal found the evidence insufficient to hold the steamer agents liable for the shortage after landing, thus setting aside the penalty. - Item No. 14: Discrepancies in the number of landed drums were disputed, with the Tribunal upholding the penalty based on subsequent shortlanding certification. - Item No. 24: Despite initial claims of full delivery, a later shortlanding certificate led to the confirmation of the penalty by the Tribunal. - Item No. 38: Documentary evidence of shortshipment before landing was deemed sufficient to overturn the penalty, as the Tribunal accepted the unchallenged letters from foreign suppliers. In conclusion, the appeal was partially allowed, with penalties for Items 2 and 38 set aside, while penalties for Items 14 and 24 were confirmed. Refunds were granted for the penalties set aside if already paid.
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