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2011 (1) TMI 821 - CGOVT - CustomsRevision application under Section 129DD - Imposed penalty under Section 116 of the Customs Act, 1962 - Short Landing of Goods - The Government is convinced that any Loading arrangements from consigner side can not have a binding effect for nature/category of the containers and that the cargo was de-stuffed from LCL Container therefore as per Bombay High Court’s Order in the case of M/s. Shaw Wallace[1986 -TMI - 41750 - HIGH COURT OF JUDICATURE AT BOMBAY], guidelines has been issued for the Customs authorities exercising powers under Section 116 of Customs Act, 1962 - New Custom House also issued Public Notice No. 50/92 following these guidelines that - “Regarding LCL Containers-that if the seal is intact at the time of discharging and de-stuffing of container than the carrier should be responsible for the difference between the manifested quantity and the de-stuffed tally - In the present case, it was a LCL container therefore the Shipping Agent is liable for action under Section 116 of Customs Act, 1962 - Thus, the Revision Application is allowed.
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