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1992 (9) TMI 224 - AT - CustomsExtract: .......re the importer has not admittedly received the full quantity of the goods for which he had paid duty. Such an interpretation would be in consonance with fairness and equity. If the Department feels that goods had not been short landed it is open to the Department to initiate action against the Steamer Agent as per law under Section 116 of the Act.
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