1991 (2) TMI 155

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..... Collector imposing penalty of Rs. 50,000/- in respect of short-landing of certain packages carried by vessel S.S. Indian Goodwill Rot. No. 747/83. 2. In the personal hearing held on 18-12-1990, Shri C.S. Subramanian, representing the applicant, reiterated the arguments raised in the revision application. 3. Government have gone through the revision application, the argument advanced during the .....

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..... o packages was conducted prior to unloading. Under the circumstance the landing tally as it exists has to be accepted being a statutory document in preference to steamer survey [Scindia Steam Navigation v. Collector of Customs, Calcutta - 1988 (33) E.L.T. 538 (Tri.)]. 4. It is observed that the goods landed on 29-1-1984 and discharge continued till 31-1-1984. The ex parte insurance survey was he .....

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