TMI Blog2020 (3) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port) alone cannot be the basis of imposition of penalty where the Surveyor s report has confirmed that there was no short landing. He has referred to his predecessor s Order-in-Appeal No. Kol/Cus/Port/SS/171/ 2016, dated 23-6-2013 on a similar matter. 3. Personal hearing in the case was fixed on 26-8-2019. No one appeared personal hearing on behalf of the applicant or the respondent. While the respondent asked for another date of hearing, the Applicant sent a copy of the Revision Application again without offering any further submission. Accordingly another hearing was granted to the respondent on 25-9-2019. Sh. Bharat B. Shah, Consultant appeared for the hearing on behalf of the Respondent. He produced two orders of Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, packing specification should form the basis, however, where the importer is able to produce adequate proof of the actual weight of the bearing, in such cases the actual weight of the bearing shall form the basis for the levy of duty. 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. While Section 116 of the Customs Act, 1962 reads as under :- Penalty for not accounting for goods. - If any goods loaded in a conveyance for importation into India, or any goods transhipped under the provisions of this Act or coastal goods carried in a conveyance, are not unloaded at their place of destination in India, or if the quantity unlo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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