1991 (2) TMI 155 - CGOVT - Customs

Summary

The revision application by India Steamship Company was related to a penalty imposed for short-landing of packages from vessel S.S. Indian Goodwill Rot. No. 747/83. The government observed discrepancies in the landing tally report issued by Calcutta Port Trust, leading to the acceptance of the tally as a statutory document. The goods landed on 29-1-1984, and the order-in-appeal held steamer agents responsible for the incident.