1996 (12) TMI 214 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal against the penalty imposed on a steamer agent under Section 116 of the Customs Act for not accounting for goods. The Tribunal found discrepancies in the landing remarks and lack of evidence to prove the goods were short-landed, setting aside the penalty order. (Case citation: 1996 (12) TMI 214 - CEGAT, Mumbai)