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Judgment
Leave to amend in terms of the draft handed in. Amendment to be carried out during the course of the day. The Petitioners are aggrieved by the Order-in-Original dated 27th October, 2008 and the Order-in-Revision passed by the Joint Secretary to the Government of India on 26th December, 2011 whereby the Revision Application filed by the Petitioners has been dismissed.
The grievance of the Petitioners is that the Adjudicating Authority has imposed penalty u/s 116 of the Customs Act, 1962 based on the out turn report of the Port Trust without considering the quantity actually discharged as per the Tally-sheet. According to the Petitioners, the Tally-sheet would show that the quantity actually discharged is in consonance with the Bill of Lading and there is no short landing. Since the Adjudicating Authority as also Revisional Authority have not considered the Tally-sheet, in our opinion, it would be just and proper to set aside the order-in-original dated 27th October, 2008 and also the order of the Revisional Authority dated 26th December, 2011 and direct the Adjudicating Authority to pass fresh order-on-merits. Accordingly the rule is made absolute by quashing the Order-in-Original dated 27th October, 2008 and the Order passed by the Revisional Authority on 26th December, 2011 and the Adjudicating Authority is directed to pass a fresh order in accordance with law after considering the Tally-sheet. Rule is made absolute with the above terms with no order as to costs.