1991 (12) TMI 76

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..... the Collector (Appeals), Madras. Facts giving rise to this review proposal are that a penalty of Rs. 23,000/-was imposed on M/s. Daragh Smail Co. (India) Pvt. Ltd. The respondents herein for, short-landing 181 bags of urea against the manifested quantity of 1,05,000 bags. Aggrieved by this order, they (the respondents) went in appeal before Collector (Appeals) who by his impugned order allowed .....

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..... That is not the case here. In the said judgment it is also mentioned that tally sheets are issued by. a Port Trust acting as statutory bailees to the shipping agents (para 4) and that Customs got an OTR under Section 45(2)(a) of Customs Act, 1962 only. Hence it is implicit in the judgment that Customs cannot be stimulated into action before an OTR is received. It is eximatic, however that, a tall .....

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..... . The survey report relied upon by the respondents is not a statutory document issued by a statutory body to which neither the customs nor the port-authorities were a party. The same, therefore, cannot be relied upon 1988 (33) E.L.T. 538 (Tribunal). Further the survey was conducted without association of the customs authorities and therefore cannot be relied upon in view of the para 8C(1) of Justi .....

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