Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1983 (3) TMI 61

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1981, "M.V. Robert Elee." of the said Steamship Corporation arrived the Haldia Docks within the Port of Calcutta carrying imported cargo to be discharged at the said Port. The vessel being a LASH vessel carried several LASH barges in which the vessels cargo had been loaded. At Haldia the said LASH barges were unloaded from the vessel and were then towed to the Port of Calcutta for discharging the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nexed to the petition and marked with the letter 'A'. It appears from the said Survey Report that all the cargo representing the said 286 bundles were discharged from the said three barges in the Docks at Calcutta including 46 bundles under Line No. 103. This will also be apparent from the chart set-out in paragraph 4 of the petition. The Calcutta Port Trust also issued landing receipts in respect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e show cause is Annexure 'E' to the petition. The petitioner gave a reply and thereafter the Deputy Collector of Customs, Manifest Clearance Department, adjudicated the matter and by an order No. 4/81 dated August 30,1982 held that 26 bundles had been short-landed and imposed a penalty of Rs. 3,58,798/- on the petitioner. A copy of this order, which is Annexure 'H' to the petition is the subject-m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Annexure. Therefore whether or not this quantity of loose brass pales formed part of the original consignment has not been gone into by the Deputy Collector of Customs. It further appears from the impugned order that the Survey Report submitted by the petitioners has also not been taken into consideration. 6. Under the circumstances, I dispose of this application on the following terms, 7. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates