NATVAR PARIKH INDUSTRIES LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal has been filed against the Order -in -Original No. 20/2003 dated 31.12.2003 passed by the Commissioner of Customs, Visakhapatnam.

(2.) THE impugned order has been passed consequent to remand to the original authority by the CEGAT in its Final Order No. 461/2003 dated 28.03.2003. The appellants M/s. Natvar Parikh Industries, Visakhapatnam are the Agents for the vessel MV George that arrived at Visakhapatnam on 05.03.1996. According to the Import General Manifest (IGM), the vessel was supposed to carry 3152 pieces of Baked Anodes weighing 3811.092 MT. When the goods were landed in the Visakhapatnam Port, Tally sheet was prepared. According to the Tally Sheet, there was short landing of 64 pieces. As regards the weight, it was actually 3860 MT, which is in fact more than the manifested weight by 48.908 MT. After four months, Out Turn Report was issued by the Porters. According to the Out -Turn Report, the shortage was 56 pieces. The matter was adjudicated by the original authority for levy of penalty under Section 116 of the Customs Act. The matter went up to the Tribunal and the Tribunal remanded the case to the original authority with the following observations:

(3.) SHRI S. Raghunathan, the learned Advocate, appeared for the appellants and Shri K. Sambi Reddy, the learned JDR, for the Revenue. The learned Advocate made the following submissions: