JUDGMENT
S.P. Bharucha, J.
1. The writ petition challenges the order of the Additional Collector of Customs dated 30th August 1990 imposing upon the petitioners a penalty of Rs. 1,25,000/- under Section 116 of the Customs Act. The shortlanding is found on the basis of the out-turn report issued by the Trustees of the Port of Bombay. This Court has, repeatedly, held that short-landing cannot be found only upon that basis so that on that ground itself the impugned order must be struck down. Curiously, however, the out-turn report itself shows the shortlanding to be nil. There is, therefore, non-application of mind not only to the law but also to the facts.
2. Petition absolute in terms of prayers (a) and (b).
The respondents shall pay to the petitioners the costs of the petition.