1985 (10) TMI 230

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... R, for the Respondents. [Order per : K. Gopal Hegde]. - The Revision Application filed before the Govt. of India against the Order No. 750/1980 dated 30th October, 1980 passed by the Central Board of Excise Customs, statutorily stood transferred to the Tribunal for being heard as an appeal. 2. The Collector of Customs imposed a penalty of Rs. 62,126/- on the appellants under Section 11 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as a false claim and the value of the goods shortlanded could not exceed Rs. 7707.41. He, therefore, prayed that the order passed by the Board may be set aside and consequential relief may be granted. 4. Shri Pal appearing for the Respondent Collector submitted that the outturn report is issued by the BPT not on the basis of the B/E but on the basis of tally sheets. Tally sheets are prepared in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... establish the value or the duty payable on the shortlanded goods. To satisfy ourselves, we looked into the two Bs/E under which 26 bales were cleared. We looked into the total weight and even adopting the average, we find that duty comes very much to the amount of penalty imposed by the Collector. The Senior Departmental Representative Shri Pal had further verified from the records and given the v .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X