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Jun 08 1992

ScIndia Steam Navigation Co. Ltd. Vs. Collector of Customs

Court : Kolkata

Decided on : Jun-08-1992

Subject : Customs

Acts : Customs Act, 1962 - Section 116; ;Evidence Act - Section 105; ;Constitution of India - Article 226; ;Indian Penal Code

Reported in : 1993(63)ELT34(Cal)

& Co. Marine Surveyors. W/TPS: GG Calcutta The 14th Feb, 197411. In terms of Section 116 of the Customs Act, 1962 the ship owner's liability is completely discharged after landing of the goods and it is a matter between

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Aug 06 2002

G.P. Dave and Sons (Shipping) Vs. Collector of Customs and ors.

Court : Mumbai

Decided on : Aug-06-2002

Subject : Customs

Acts : Customs Act, 1962 - Sections 116

Reported in : 2002(4)ALLMR668; 2002(6)BomCR693; (2002)4BOMLR832; 2003(156)ELT824(Bom); 2002(4)MhLj906

petitioners have challenged the validity of the orders passed by the Customs Authority under Section 116 of the Customs Act, 1962, levying penalty amounting to Rs. 6,51,298.26 on account of the short landing of the cargo.2. The facts having

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Dec 10 2002

Shaw Wallace and Co. Ltd. Vs. Board of Trustees of the Port of Bombay

Court : Mumbai

Decided on : Dec-10-2002

Subject : Customs

Acts : Customs Act, 1962 - Sections 116

Reported in : 2003(90)ECC875

dated 9th September, 1985 issued by the Customs authorities seeking to levy penalty under Section 116 of the Customs Act, 1962. Ordinarily we would not have taken on ourself the onerous responsibility of adjudicating the show cause notice. However,

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Jun 20 1986

Everett (India) Pvt. Ltd. Vs. Dy. Collector of Customs

Court : Kolkata

Decided on : Jun-20-1986

Subject : Customs

Acts : Customs Act, 1962 - Section 116; ;Constitution of India - Article 226

Reported in : 1988LC415(Calcutta),1988(17)LC777(Calcutta),1993(67)ELT462(Cal)

dated March 31, 1981, imposing a penalty of Rs. 18,450/- upon the petitioner under Section 116 of the Customs Act, 1962 for alleged short-landing of one box, containing polyester plain suiting, imported from Korea for transit to Nepal.2. The

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Apr 12 1988

Bhailal Mukherjee Vs. Union of India (Uoi) and ors.

Court : Kolkata

Decided on : Apr-12-1988

Subject : Customs

Acts : Customs Act, 1962 - Section 116; ;Constitution of India - Article 226; ;Civil Rules

Reported in : 1989(22)ECC61,1988(35)ELT629(Cal)

an alleged finding of the shortlanding of cargoes have sought to invoke jurisdiction under Section 116 of the Customs Act, 1962, which according to the petitioners is not only unwarranted in view of the facts and circumstances of the

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Jul 28 1982

South India Corporation Agencies Ltd. Vs. Assistant Collector of Custo ...

Court : Andhra Pradesh

Decided on : Jul-28-1982

Subject : Customs

Acts : Customs Act, 1962 - Sections 116, 128 and 129

Reported in : 1983LC477D(AP); 1988(33)ELT351(AP)

penalty as a condition for entertaining the appeal. 7. Subject to the above, this writ petition is dismissed. Customs Act, 1962, Section 116Short-landed goods are liable to a penalty, not a duty : Section 116 held intra vires. - MOTOR

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Oct 25 1988

United Linear Agencies of India (P.) Ltd. Vs. Union of India

Court : Chennai

Decided on : Oct-25-1988

Subject : Customs

Acts : Customs Act, 1962 - Sections 116, 128, 129A, 129B, 130 and 130E

Reported in : 1991(55)ELT145(Mad)

the levy on various grounds. Inter alia it was urged that the penalty under Section 116 of the Customs Act. 1962, was leviable only on dutiable goods. Insofar as the consignment was exempt from duty no penalty could be

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Aug 06 2002

J.M. Baxi and Co. Vs. Deputy Collector of Customs and ors.

Court : Mumbai

Decided on : Aug-06-2002

Subject : Customs

Acts : Constitution of India - Article 226(2); Customs Act, 1962 - Sections 116

Reported in : 2002(4)ALLMR765; 2003(1)BomCR776; 2003(90)ECC742; 2003(156)ELT961(Bom); 2002(4)MhLj823

the orders passed by the Customs Department seeking to levy penalty upon thepetitioners under Section 116 of the Customs Act, 1962 for the alleged short landing of cargo.2. The facts relevant for the present petition are as follows :--At

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Aug 06 2002

South India Corporation (Agencies) Ltd. Vs. Additional Collector of Cu ...

Court : Mumbai

Decided on : Aug-06-2002

Subject : Customs

Acts : Constitution of India - Article 226(2); Customs Act, 1962 - Sections 116

Reported in : 2002(6)BomCR707; (2002)4BOMLR348; 2003(1)MhLj393

the petitioners have challenged the orders passed by the Customs Authorities, wherein penalty under Section 116 of the Customs Act, 1962 has been levied upon the petitioners for the alleged shortlanding of the cargo.2. The brief facts having bearing

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Apr 01 1986

Everett (i) Pvt. Ltd. Vs. Assistant Collector of Customs

Court : Kolkata

Decided on : Apr-01-1986

Subject : CustomsConstitution

Acts : Customs Act, 1962 - Sections 25 and 116; ;Customs Tariff Act, 1975 - Section 3; ;Central Provinces and Berar Municipal Act

Reported in : 1986(9)ECC131,1986(24)ELT469(Cal)

cargo at the Calcutta port, separate penalty proceedings were started against the petitioners under Section 116 of the Customs Act, 1962 and penalties were imposed upon the petitioners overruling their objections including the common legal objection that Section 116

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