TMI Blog1984 (12) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... he Government of India against Order-in-Appeal No. S/49-58/82M dated 5-4-1982 passed by the Collector of Customs (Appeals), Bombay statutorily stood transferred to the Tribunal for being heard as an appeal. 2. The Deputy Collector of Customs, imposed a penalty of Rs. 58,801.90 on the appellants under Section 116 of the Customs Act for shortlanding of items 6, 60 and 64. The appellants did not di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not issued any amended outturn. Shri Sapre complained that the Port Trust takes its own time to issue amended outturn certificate. He gave an instance of the amendment issued after a period of 5 years. It was urged by Shri Sapre if efforts are continued he may be able to get another outturn in respect of 18 drums also but he is not sure how many years he had to wait. 4. Shri Krishan Kumar f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven by the Bombay Port Trust as to the landing of goods, the Customs could also verify whether there had been any claim by the consignees for refund of duty in respect of the shortlanded goods. It could also verify whether there was any payment of duty by the consignee. Similarly, on receipt of the show cause notice by the Steamer Agents they could also make efforts by contacting the Consignees as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had issued a certificate showing that out of 26 drums 8 only had landed, the same has to be accepted in the absence of any other evidence. I, therefore, allow this appeal in part and direct the Assistant Collector, MCD to grant consequential relief in respect of 8 drums which were shown to have been landed. In other respects, the orders passed by the authorities below are confirmed. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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