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2013 (1) TMI 362 - BOMBAY HIGH COURTPenalty u/s 116 of the Customs Act, 1962 - Short landing of goods - Petitioner contended that Tally-sheet would show that the quantity actually discharged is in consonance with the Bill of Lading and there is no short landing - Held that:- Since the Adjudicating Authority as also Revisional Authority have not considered the Tally-sheet, it would be just and proper to set aside the order - Remand back to pass fresh order-on-merit
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