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2013 (12) TMI 1465 - CGOVT - CustomsPenalty u/s 116 - Shortage of goods - Held that:- Provision of Section 116 makes it clear that penalty is imposed for not unloading the goods which were loaded in vessel for importation into India. There is no requirement of proving mens rea on the part of person-in-charge of conveyance. In this case, the short landing or non-landing of goods is admissible by the applicant. As such penalty is imposable under Section 116 - 0.5% losses due to natural causes like moisture are required to be taken into account while working out actual short landed quantity. As such, after deducting 27 MT (0.5%) from 99 MT, the actual short landed quantity is 72 MTs. The proportionate duty involved on 72 MT of said cargo is ₹ 3,47,879 - Applicant is liable to penal action under Section 116 of Customs Act, 1962 as held by lower authorities taking into account the short landed quantity of 72 MT of cargo involving duty of ₹ 3,47,879/-. Keeping in view the overall circumstances of the case, the penalty imposed is quite harsh and should be reduced. As such Government reduces the penalty to ₹ 3,47,879/-. - Decided partly in favour of assessee.
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