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TMI Blog1994 (10) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... 986, dated 3-9-1986 of the Additional Collector of Customs, Ahmedabad, imposing penalty vide Section 116 of the Customs Act, of Rs. 47,314 on the Appellant, whereas Appeal No. C/74/87-Bom. is against the Order-in-Original No. 66/Addl. Collr./1986., dated 3-9-1986 of the same Authority under the same provision imposing penalty of Rs. 38,252/-. 3. The appellants are the shipping Agents for American President Lines Ltd. One Vessel M.V. President Wilson arrived at Bedi Port of Jamnagar with a cargo of Bulgur wheat in bags on 5-1-1984. The manifestated quantity was of 1,30,000 bags but the quantity off loaded/landed was 1,29,185 bags resulting into short landing of 815 bags. The duty liability therefore, was assessed at Rs. 47,314/-. Anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge, provisions of Section 116 of the Acts, need not be invoked. 6. Mr. H. Singh, the Ld. JDR has however supported the order and has pleaded that out turn report has to be taken as correct. In his submission no documents now sought to be relied upon, were shown to the Port Authorities or the Customs Authorities, at any stage prior to replying to the Show Cause Notice. 7. Section 116 of the Customs Act, provides for imposing penalty on the party transhipping the goods, for short landing the goods at the destination port, and the object of the penalty seems to be primarily to compensate the Government for the loss of Revenue, though same judicial pronouncements indicate that purpose of such a penalty is also the deter the persons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty and as such the same applies to both, dutiable and duty free cargo, but from the facts there, it appears that the question before them was of duty free charge for onward exportation to Nepal, and duty exemption was given under specific Notification issued in that regards, and in Para 18 of the judgment, it is clearly observed:- "Had there been no such notification, Customs and Additional duties would have been leviable thereon on account of their being initially imported into India". The factual position here is however different from the one there, as here no duty at all is chargeable, notwithstanding any exemption. 12. When the penalty is linked up with the duty imposable, it is also not possible to disect the section into t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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