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2013 (11) TMI 1230 - AT - CustomsImport of Shredded Steel Scrap - Consignment found to contain broken goods - Penalty u/s 116 and 112 - Held that:- Revenue has not brought out anything on record to show that the shipping line was aware of the mis-declaration regarding the contents of the containers. It is not in dispute that the containers were brought with seals intact. It is also evident that the importer and the shipper agreed that the mis-declaration of cargo happened before the goods were placed on board and not in the custody of shipping line. Against such facts and circumstances this is not a case of short landing but is more appropriately to be considered a case of short shipment. Based on such facts and considering the decisions of the High Courts cited by the Counsel especially that in Shaw Wallace & Co. Ld (1986 (7) TMI 106 - HIGH COURT OF JUDICATURE AT BOMBAY) the impugned order passed against the appellant is not maintainable - Decided in favour of assessee.
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