TMI Blog1979 (11) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... 15-3-1978 passed by the Central Board of Excise Customs. 2. The facts of the case in brief are that by an.order dated 2-6-1976 from F. No. IGM 1449/71-72 the Collector of Customs, Bombay, imposed a penalty of Rs. 72,320.85 paise on the petitioners, under Section 116 of the Customs Act, 1962, on the ground that there was a shortage of 165.987 metric tonnes the out-turn report of the vessel. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ages to the satisfaction of the proper officer. During the course of personal hearing which was granted to the petitioner on 3-11-1979 at Delhi, Counsel for the petitioners even disputed the factum of any shortage. He showed a photostat copy of the Bombay Port Trust out-turn report and stated that since there was a remark that quantity lying uncleared was nil, it indicated that the entire quantity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to account for the deficiency to his satisfaction. He has not done it. The Board in appeal has made some observations why it could be held that the petitioners failed to account for the shortages in question. Government however observe that even the Board has not viewed the matter judicially as it failed to take note of the fact that for arriving at the quantum of short landed goods the nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extent the petitioners have accounted for the deficiency in question. That being so the penal action taken against them under Sec. 116 of the Customs Act, 1962, is not maintainable, notwithstanding the fact that the consignee has already been granted refund of an equal amount of duty. 5. In the circumstances, the revision application is allowed. Consequential relief may be granted to the Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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