1996 (12) TMI 214

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..... against the order of the Additional Collector of Customs, imposing a penalty under Section 116 of the Customs Act, on the appellant, steamer agent, for not having accounted for some goods which were manifested on board ss. Jala Mudra. 2. I have heard both sides. 3. Relating to Item 10 of the manifest, Bombay Port Trust had indicated that 40 pallets did not figure in the remark list of .....

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..... of landing. It may and often does happen that while the outer packages may be damaged, the contents survive intact. The shortage was found during the survey conducted ten days after the goods were landed. Therefore, the appellant's contention that loss due to pilferage or other reason during the relevant period cannot be ruled out has to be accepted. There is not enough material on the basis of th .....

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