1985 (10) TMI 230 - AT - Customs

Short landing - Penalty not excessive, if value of the short landed goods is equal to penalty

Summary

The Revision Application was transferred to the Tribunal as an appeal. The Collector imposed a penalty of Rs. 62,126 on the appellants for shortlanding 3 bales. Appellants argued the penalty was unjustified, but their appeal was rejected. Appellants claimed the consignee's refund request was based on a defective report and delayed, implying a false claim. The Tribunal found no merit in the appeal and rejected it.