1991 (2) TMI 162

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..... or (Appeals) had upheld the order of Assistant Collector imposing penalty of Rs. 28,553/- under Section 116 of Customs Act in respect of Item Nos. 19, 21, 293 of I.G.M. No. 2476/8.2.83 M.V. Indian Fame as the applicants could not produce Port outturns/Tally sheets, etc. 2. In the personal hearing held on 5-12-1990, Shri C.S. Subramaniam representing the applicant reiterated the arguments advance .....

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..... , survey was conducted much later. The remarks in no way tell the condition of the contents inside the packages. It therefore cannot be stated categorically as to whether the shortage had taken place subsequent to landing or prior to landing. The applicants are, accordingly granted the benefit of doubt. 4. In the result, the revision application succeeds and impugned orders are set aside. - - .....

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