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2016 (9) TMI 619 - HC - CustomsShort-landing of goods - Acid Grade Flurospar - is tolerance limit of 6.47% justified? - Imposition of penalty - Held that: - The experts say the Acide Grade, which shipped routinely in the form of damp filtercake, contains 7% to 10% moisture. Adoption of the tolerance limit at 6.47% is correct. If 6.47% is adopted as tolerance limit on the entire manifested cargo, then there will be no shortlanding. The respondents are directed to adopt the tolerance limit of 6.47% on the entire manifested quantity and redo the assessment to ascertain as to whether there is any penalty leviable on the petitioner. Amount of refund of the amount already collected, if any, after assessment, should be duly made with appropriate orders - writ petition allowed - decided in favor of petitioner.
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