TMI Blog2000 (5) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... the Collector (Appeals) confirming a penalty of Rs. 50,000/- imposed on M/s. Air India, the appellant, by the Deputy Collector of Customs under Section 112(a) of the Act. 2. The facts leading to the imposition of penalty are not questioned by the advocate for the appellant. These are that the baggage carried from Dubai by the appellant to Bombay which was shown to the Customs department as shor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Collector and the Collector (Appeals) have emphasised the negligence on the part of Air India to justify the penalty. That there has been negligence by Air India of a high order is clear. Apart from anything else it was the duty of the consignor and consignee of the goods to deliver it. The fact that the goods which throughout were in the control of Air India were shown to be short landed, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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