HEILGERS LTD Vs. DY COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) In this case the impugned order of the Deputy Collector of Customs imposing penalty upon the petitioner has been challenged on two main grounds namely that since the subject consignment is Nepal Cargo which is not dutiable no penalty could be levied for short landing of such cargo under section 116 of the Customs Act, 1962. And secondly, that since the ex parte insurance survey for detecting the alleged short-binding took place more than a month after the discharge of the cargo by the petitioner it could not positively be said that the alleged deficiency occurred on board the ship.

(2.) However, this Court having recently delivered a judgment holding that even in case of short landing of Nepal Cargo penalty is leviable under section 116 of the Customs Act, Mr. Ghosh, the learned Advocate representing the petitioner did not press that point.

(3.) So far as the other point is concerned, it appear that the petitioner as Steamer Agenta for the Port of Calcutta brought by the vessel NORFOLK HARU a consignment of ten cases said to contain 100% Nylon Crape Dechine Printed, Shipped as Port of Busan Korea, for delivery at Calcutta for exportation to Nepal.