9911796707
TMI Blog1990 (9) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... l for disposal. In terms of that order, the Appellate Collector confirmed the order passed by the learned Deputy Collector of Customs for MCD in Order No. 273/77, dated 6-3-1981 by imposing a penalty of Rs. 58,035/- against the appellant. 2. The brief facts of the case are that the appellant is a Government of India undertaking and act as steamer agent and in the instant case acted as agent in respect of the vessel M.V. Himachal Pradesh, Rot No. 673/77. The Port Trust authorities vide their outturn report dated 4-4-1978 allegedly declared short landing of 243 bags (Line No. 6) against the said vessel. Against this shortlanding of 243 bags of Fortified Non-fat Dry Milk Powder in respect of line No. 6, Ex. M.V. Himachal Pradesh, Rot No. 673 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt landing of dutiable cargo. As a matter of fact the first and the operative part of the section makes it more than clear that penalty is leviable where cargo imported into India is short landed. There is no indication therein that the section applies only to dutiable cargo and not to cargo which is duty free. It is only in sub-clauses (a) and (b) to the section that there is reference to duty, but the said reference is only for the purpose of assessment of the amount of penalty and sub-clauses (a) and (b) to the section that there is reference to duty, but the said reference is only for the purpose of assessment of the amount of penalty and sub-clause (a) which is the relevant clause so far the instant cases are concerned, provides that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utiable, the penalty according to the section shall not exceed twice the amount of duty chargeable on the deficient goods. The object of the penalty seems to be primarily to compensate the Government of the loss of revenue. The amount of the penalty is paid to the Customs and goes to the revenue. The object of the penalty is not merely to compensate the Government, but also to deter other persons from committing the same offence and thereby preventing or hindering the collection of revenue. 6. It is thus clear whether any duty is chargeable or not, the penalty can be imposed under Section 116 of the Customs Act, 1962. The object of penalty is not merely to compensate the Government but also to deter other persons from committing the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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