FORBES FORBES CAMPBELL AND COMPANY LIMITED Vs. DEPUTY COLLECTOR OF CUSTOMS MANIFEST CLEARANCE DEPARTMENT

JUDGEMENT

(1.) IN this writ petition, the petitioners challenge the order-in-original dated 29th November, 1986 issued on 22nd September, 1987 (Exhibit J to the petition), wherein penalty of Rs. 6,25,772. 96 ps. has been levied by the respondent No. 1/deputy Collector of Customs under section 116 of the Customs Act, 1962.

(2.) THE facts bearing the subject matter in the present petition are as follows:

(3.) THE petitioners thereafter received show cause notice dated 14th July, 1980 from the Collector of Customs, Bombay alleging that as per the outturn report of the Bombay Port Trust the goods so mentioned in the schedule to the show cause notice were short landed and by the said notice called upon the petitioners to account for the alleged short landed or to show cause why penalty should not be imposed on them under section 116 of the Customs Act, 1962. The petitioners replied the show cause notice and contended that the discharge of the cargo was as per the IGM and gave satisfactory accounts for the alleged short landed goods. By an order dated 26th May, 1986 issued on 14th August, 1986 the respondents levied penalty of Rs. 6,25,772. 96 ps. on the petitioners by holding that there was shortlanding of goods as set out in the show cause notice. The petitioners challenged the said order by filing Writ Petition No. 2527 of 1986 and by judgment and order dated 4th October, 1986, the petition was allowed and the impugned order dated 26th May, 1986 based upon only outturn report was set aside. By the said order, the respondents were called upon to complete the adjudication proceedings afresh, in accordance with law and guidelines laid down by Mr. Pendse, J. , in Writ Petition No. 1889 of 1986.