1991 (2) TMI 159

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rd and the written submissions made by the applicant. 2. This revision application arises out of the order-in-appeal No. Cal. Cus. 1238/90 dated 31-7-1990 issued by the Collector (Appeals), Calcutta. A penalty of Rs. 1,07,282/- was imposed on the applicants under Section 116 of the Customs Act, 1962 for short-landing of 357 bags of low density polyethylene relating to import against Line No. 274 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ivered in full (which has not been controverted by Collector (Appeals)); that the OTR itself mentions of 315 bags with marks and no marks also landed as excess cargo which did not appear in the manifest and appreciating that the practice of attributing shortages to only one line number normally relatable to the party who clears the goods in the end in such cases is not unknown as also the practice .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X