1992 (3) TMI 94 - CGOVT - Central Excise

Summary

The Collector of Customs filed a review proposal against an order imposing a penalty on the Shipping Corporation of India Ltd. for short landing of goods. The penalty was reduced from Rs. 25,000 to Rs. 5,000 by the Collector (Appeals). The Government upheld the penalty based on the tariff rate, rejecting the request to reduce it to nil. The Government did not interfere with the Collector (Appeals) decision, and the proceedings were dropped.