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TMI Blog2020 (3) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;Brief facts of the case are that a show cause notice was issued to the steamer agent M/s. Pharos Shipping and Overseas Service Limited (hereinafter referred to as the "respondent") for short landing of 11 pieces of Malaysian Round logs out of 1433 pieces against line No. 4, 5 & 6 based on Kolkata Port Trust's Out Turn Report. The show cause notice was decided vide Order-in-Original No. Kol/Cus/AC/3735/MCD/2013, dated 29-1-2013 passed by the Assistant Commissioner of Customs, Manifest Clearance Department, Customs House, Kolkata, who imposed a penalty of Rs. 89,000/- on the respondent under Section 116 of the Customs Act, 1962. Being aggrieved the Respondent challenged this order before the Commissioner (Appeals) who set aside the Order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revision application, submissions by the respondent at the time of personal hearing, written submissions by the respondent, Commissioner (Appeals)'s order and the order-in-original, Government finds that the present case is regarding imposition of penalty under Section 116 of the Customs Act, 1962 on the ground of short-landing determined on the basis of quantity. C.B.I. & C.'s Circular No. 46/95-Cus., dated 4-5-1995, relied on by the Respondent reads as under :- "In the case of bearings, imports are effected on weight basis in some cases and on piece basis in other. It is, therefore, clarified that in a case where transaction has taken place on weight basis, the weight of the bearing so transacted should be the basis for levy of duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a penalty not exceeding twice the amount of export duty that would have been chargeable on the goods not unloaded or the deficient goods, as the case may be, had such goods been exported. No explanation has been offered by the respondent as to how the weight of 2473.628 MT in the survey report can match the weight of the imported shipment wherein 11 pieces of logs have short landed. Survey Report is silent both in respect of volume and quantity of the impugned cargo. Since there is no evidence to contrary, the fact regarding short-landing of eleven pieces of logs gets established. Since the person-in-charge of conveyance is liable for penalty in case of quantity unloaded is short of the quantity to be unloaded at the destination, the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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