1996 (12) TMI 235

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..... al is against order of the Additional Collector of Customs, Bombay, imposing a penalty under Section 116 of the Customs Act, 1962 on the appellant, a steamer agent, for the reason that the steamer line failed to satisfactorily account for two consignments manifested for landing in India. 2. Advocate for the appellant says that in respect of Item 173, he does not dispute the short landing. He .....

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..... y imposable. I therefore see no reason to interfere. 3. As to the second item, advocate for the appellant contends that Item 76 has not in fact been shortlanded. He says that the notice does not demand duty on any specific quantity or grade of pigments but only on shortages mentioned in terms of one pallet. According to him what was actually loaded on the vessel at Genoa was pigments packed .....

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..... when it was landed was intact, the shippers packing list endorsed by the Customs to show that only two pallets were loaded. Apart from that he implicitly admits the claim when he says that the bill of lading and IGM should have been amended. The contention of the appellant that this discrepancy only came to light when detailed enquiries were made, following the issue of demand of duty and that by .....

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