1985 (6) TMI 133

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..... ding 1176 bags of urea weighing 58.800 MT. The appellants appeared to have replied contending; among other things, that the cargo arrived in sound condition whereas the Port out turn was to the effect that 1441 bags are landed in slack and torn condition. The outturn however, failed to mention sweeping that were collected from those slack and torn bags. They further urged that during the discharging operation some cargo understood to have been taken out by the consignee directly which was not accounted for. They further contended that receivers viz-contractors appointed by the Port Trust have signed the statement of facts to the effect that the entire Bill of Lading quantity viz. 1,60,000 bags were discharged from the ship. In view of the d .....

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..... ort subsequently prepared. Lastly Shri Gopalaratnam contended that the cargo was urea. While discharging from the ship there is bound to be loss in the contents and the parcentage of loss works out to 0.7% which is normally condoned and therefore penalty levied may be set aside. 5. Shri N.K. Pattekar who represented the Collector submitted that he has no records and except what had been stated by the Additional Collector and the Board he has no further submissions to make. 6. I have carefully considered the submissions made by both sides and perused the records of the case. The liability to pay the penalty for the shortlanded goods is provided under Section 116 of the Customs Act. As far as the provisions of the said section are concer .....

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..... ficers and Receivers. The Receivers Agent had signed the document. The authorities below ought to have considered this document. Further, the authorities below ought to have examined the contention of condonation which is normally granted in the case of cargo of this nature. In reply to the show cause notice the appellants herein had drawn the attention of the customs authorities that according to the outturn report, 1441 bags were landed in slack and torn condition. This remark is not supported by Hatch Survey report. Further, if that quantity of bags did land in lack and torn condition, as has been rightly contended by the appellants, there would have been sweepings, either in the ship or in the shed. The orders passed by the both the .....

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