TMI Blog2002 (8) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... High Speed Diesel (HSD) for discharge at Kandla. On arrival of the vessel at Kandla and prior to the discharge of the cargo, the material on board the vessel was measured by Ullages and as per the ullage measurement report prepared by the Surveyor/representative of the petitioner and representative of the Receiver/consignee, the quantity in the vessel was 20,092.367 M.T. which is short of 79.427 M.T. from the manifested quantity. The said shortage is within the permissible limits. Thereafter, the entire cargo was discharged from the vessel and the cargo tanks of the vessels were inspected and dry tank certificate was issued thereby indicating that the entire quantity of the cargo in the tank were totally discharged and the tank was found em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court in the case of Shaw Wallace and Co. Ltd. v. Assistant Collector of Customs reported in 1986 (25) E.L.T. 968 (Bom.) as well as the decisions of this Court in case of J.M. Bakshi v. Deputy Collector of Customs in Writ Petition No. 3641 of 1987 [since reported in 2002 (4) Mh.LJ. 823], G. P. Dave and Sons v. The Collector of Customs and others in Writ Petition No. 1451 of 1988 [since reported in 2002 (4) Mh.LJ. 906] and South India Corporation (Agencies) Ltd. v. The Additional Collector of Customs in Writ Petition No. 1644 of 1988 decided on 6th August, 2002, no penalty can be levied on the basis of outturn report and the orders impugned in the petition are liable to be quashed and set aside. There is no dispute that the penalty unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87 [J. M. Baxi and Co. v. Dy. Collector of Customs, since reported in 2002 (4) Mh.L.J. 823] decided today i.e. 6-8-2001. we have held, that if a part of the cause of action has arisen within the jurisdiction of this Court, then the Writ can be entertained by this Court. In the present case, the appellate order challenged in the petition was passed at Bombay and accordingly this court will have jurisdiction to entertain the petition. 6.The decision of the Apex Court in the case of British Airways PLC v. Union of India reported in 2002 (139) E.L.T. 6 (S.C.) which has been relied upon by the revenue, is distinguishable on facts inasmuch as the issue as to whether ullage measurement or the shore tank measurement should be taken into account f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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