2003 (11) TMI 85

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..... 6 of the Customs Act, 1962 for the alleged short landing of the goods. In the orders impugned in the petition, it is stated that action is taken against the petitioners solely based on the outturn report of the B.P.T. In the affidavit in reply, it is admitted by the respondents that as per the tally sheet of the B.P.T. at the time of discharge of the containers from the vessel, the seals of the co .....

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..... levied against the petitioners cannot be sustained. Accordingly, the impugned orders passed by the authorities below are quashed and set aside. The rule is made absolute in terms of prayer clause (a) with no order as to costs. The respondents shall refund the penalty amount of Rs. 81,060/- already paid by the petitioners within a period of ten weeks from today. It is made clear that if the said am .....

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