{"id":173980,"date":"1983-07-07T00:00:00","date_gmt":"1983-07-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/new-india-maritime-agencies-p-vs-collector-of-customs-on-7-july-1983"},"modified":"2017-01-20T08:11:14","modified_gmt":"2017-01-20T02:41:14","slug":"new-india-maritime-agencies-p-vs-collector-of-customs-on-7-july-1983","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/new-india-maritime-agencies-p-vs-collector-of-customs-on-7-july-1983","title":{"rendered":"New India Maritime Agencies (P) &#8230; vs Collector Of Customs on 7 July, 1983"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">New India Maritime Agencies (P) &#8230; vs Collector Of Customs on 7 July, 1983<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1983 ECR 2110 D Tri Chennai, 1987 (31) ELT 312 Tri Chennai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. Appeal under Section 129A of the Customs Act, 1962 praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the Appellate Collector of Customs, Madras, contained in No. C.18\/89\/72, dated 10-1-1975 and order refund of penalty amounting to Rs. 12,800\/- paid by the appellants.\n<\/p>\n<p>2.    This appeal coming up for orders upon perusing the records and upon hearing  the  arguments of Shri V.  Aravamudhan,  Advocate  for the appellants   and   upon hearing  the   arguments  of   Shri   A.  Vijayaraghavan, Departmental Representative for the respondent, the Tribunal makes the following Order :-\n<\/p>\n<p>3.     In his order No. 47\/72-MCD, dated 24-5-1972, the Deputy Collector of Customs, Visakhapatnam imposed a penalty of Rs. 15,100\/- on the appellants in  respect of  shortlanding  of 516.518  M.T. of  Ammonium Sulphate from out of  a consignment imported by m.v. TRAJAN in October, 1969, basing his order on the out-turn statement issued by the Port Trust, Visakhapatnam. The Appellate Collector  of  Customs, Madras, rejected an appeal against this order but reduced the penalty to Rs.  12,800\/- vide his order cited supra. Aggrieved by the aforesaid order of the Appellate Collector, the appellants filed a revision application before the Government of India which stands transferred to the Tribunal in terms of Section 131B of the Act.\n<\/p>\n<p>4.    The appellants stress that there was a draught survey by Ericson and Richards (Andhra), Visakhapatnam, according to which there was slight excess landing of  the order of 55  M.T.; the Port Trust, Visakhapatnam, does not take custody of bulk cargo and is not competent to issue a landing certificate; under the circumstances there is no shortage.\n<\/p>\n<p>5.    In the absence of a tally at the time of landing by the Port Trust and  the  availability  of  the  results of  a draught survey, we accept  that there   is   no  short-landing   in  the  present  case.   Accordingly,  the  appeal is allowed and the amount of penalty ordered to be refunded.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu New India Maritime Agencies (P) &#8230; vs Collector Of Customs on 7 July, 1983 Equivalent citations: 1983 ECR 2110 D Tri Chennai, 1987 (31) ELT 312 Tri Chennai ORDER 1. Appeal under Section 129A of the Customs Act, 1962 praying that in the circumstances stated therein, the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-173980","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New India Maritime Agencies (P) ... vs Collector Of Customs on 7 July, 1983 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/new-india-maritime-agencies-p-vs-collector-of-customs-on-7-july-1983\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New India Maritime Agencies (P) ... vs Collector Of Customs on 7 July, 1983 - Free Judgements of Supreme Court &amp; 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