9911796707
TMI Blog1996 (2) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. This appeal is against the order of the Addl. Collector of Customs, Cochin. Under the impugned order, the appellants have been levied a penalty of Rs. 1,92,062 for the reason that the quantity of the liquid ammonia landed was found to be short as compared to the manifested quantity. 2. The learned Counsel pleaded that the learned lower authority has gone by the quantity certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case, the appellant would be liable to duty in respect of shortage of 14.947 as against the shortage of 63.913 as held by the learned lower authority in the impugned order. 3. The learned SDR has no objection to the methodology as held applicable by the Hon ble High Court to be applied in the present case for arriving at the shortage. 4. We observe that in the present case it has been broug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the higher figure of shortage, the learned lower authority should have adverted to the ullage reports as desired by the Hon ble High Court. The findings of the learned lower authority in this regard is not proper. In regard to shortage of 14.947, the appellant is liable to penalty. In this view of the matter, we direct the learned lower authority to decide the matter de novo so far as the total q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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