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TMI Blog1991 (2) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor of Customs and Central Excise (Appeals), Calcutta wherein Collector (Appeals) had reduced penalty imposed by Assistant Collector under Section 116 of Customs Act, 1962 from Rs. 15,531/- to Rs. 10,000/- on account of two pallets which even though landed were damaged on board the vessel M.V. Indian Explorer which arrived on 30-7-1985 at Calcutta. 2. In the personal hearing held on 18-12-1990 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot appearing in the manifest". 4. It is clear, therefore, that the evidence relied upon by the department is not tally sheets but O.T. Report prepared after about two months. Further these two pallets after the survey were allocated to the importers. Therefore, there is no question of any short-landing. There is also no indication in the tally report of CPT that two pallets which have landed as e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponderance of evidence suggests that there has been no short-landing. As regards the damage the evidence relied upon by the department is rather belated and keeping in mind party's plea that the goods might have been damaged with the Port Trust premises the Government is inclined to give benefit of doubt to the party and accordingly sets aside the order of imposition of penalty in toto with conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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