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2020 (3) TMI 381 - CGOVT - CustomsPenalty u/s 116 of the Customs Act, 1962 - Commissioner (Appeals) has set aside the Order-in-Original on the basis of the fact that the OTR (Out Turn Report) alone cannot be the basis of imposition of penalty where the Surveyor’s report has confirmed that there was no short landing - HELD THAT:- Government finds that the present case is regarding imposition of penalty under Section 116 of the Customs Act, 1962 on the ground of short-landing determined on the basis of quantity. C.B.I. & C.’s Circular No. 46/95-Cus., dated 4-5-1995, relied on by the Respondent - The circular relied upon by the respondent is regarding levy of duty and penalty. Therefore the respondent does not get any benefit of the above circular. No explanation has been offered by the respondent as to how the weight of 2473.628 MT in the survey report can match the weight of the imported shipment wherein 11 pieces of logs have short landed. Survey Report is silent both in respect of volume and quantity of the impugned cargo. Since there is no evidence to contrary, the fact regarding short-landing of eleven pieces of logs gets established. Since the person-in-charge of conveyance is liable for penalty in case of quantity unloaded is short of the quantity to be unloaded at the destination, the adjudicating authority has correctly imposed the penalty on the respondent under Section 116 of the Customs Act, 1962. Government sets aside the order of the Commissioner (Appeals) - Revision Application is allowed.
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