SHAIK MOHAMED ROWTHER SHIPPING Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE case was heard on/9.5.1983. In this case, penalty of Rs. 41.332.80 was imposed on the appellants under Section 116 of the Customs Act, 1962 for short landing of one box said to contain Pressure Plate, Driven Disc and Clutch Coverplate Assembly (described in the Manifest as parts for NEC for Crane), The appellants admit the short landing but say that the penalty imposed was excessive inasmuch as the Assistant Collector adjudged the penalty amount in the light of the customs duty payable on the short landed goods under Item 75(111 and (12) of the erstwhile Indian Customs 'Tariff while he should have taken into account the duty payable under item 72(a) 1CT as crane was an item of mobile machinery or portable engine and not a conveyance. The Department's representative maintains that crane was correctly classifiable as conveyance, not otherwise specified, under Item 75 ICT and its parts were classifiable under Item 75(11) and 112) ICT. He states that Item 72(a) ICT was a residuary item for machinery and it could not cover conveyances.

(2.) WE have carefully considered the matter. A mobile crane is used for the purpose of lifting loads and towing material etc We hold, therefore, that such a mobile crane, as a composite unit, was correctly assessable as Conveyance N.O.S. under Item 75 ICT. The penalty adjudged by the Assistant Collector, by keeping in view the amount of duty payable on the short landed parts under Item 75 (11) and (12) ICT, is not excessive. Accordingly, we reject the appeal.