TMI Blog1982 (7) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1962, for the shortlanding of high speed diesel oil transhipped by the tanker m.t. 'Go Go Rover'. That tanker arrived at Visakhapatnam on 5-3-1981. It transhipped part of the cargo at Calcutta through another vessel M.T. 'Megh Doot'. The tanker was carrying a cargo of 25002.593 M.T. of high speed diesel oil. A quantity of 3579.436 M.T. of diesel oil was discharged at Calcutta and only 20970.585 M.T. of diesel oil was discharged at Visakhapatnam Port, this accounting for 24550.021 M.T. as against the total quantity of 25002.593 M.T. carried by it. There was thus a shortlanding of 452.572 M.T. of High Speed diesel oil. After giving notice and calling upon the petitioner to submit his explanation and finding it not satisfactory, the Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on into India or goods transhipped under the provisions of this Act, to a penalty not exceeding twice the amount of duty that would have been chargeable on the goods not unloaded or the deficient goods, as the case may be, had such goods been imported; (b) in the case of coastal goods, to a penalty not exceeding twice the amount of export duty that would have been chargeable on the goods not unloaded or the deficient goods, as the case may be, had such goods been exported." 4. It would be seen that what is imposed is not duty, but penalty and that penalty is imposed not on the mere ground that any quantity of cargo is shortlanded but only when the shortlanded quantity or deficiency is not accounted for to the satisfaction of the Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed not be read in such a manner as to vest power in any authority to act arbitrarily when in so many words it declared that only in case the goods are not accounted for to the satisfaction of the Assistant Collector of Customs penalty is to be imposed, so as to render it violative of the fundamental rights and then declare is as ultra vires. We do not think that under Section 116 any unbridled or uncontrolled power is vested in the Customs Authorities to impose penalty so as to declare it as ultra vires. Appeal is the proper remedy for redressal of the grievance of the petitioner. Merely because the question of vires of Section 116 is raised in this writ petition, on the facts and circumstances of the case, we are not persuaded to entertai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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