Sudhir Ranjan Roy, J. - (1.) The instant writ application under Article 226 of the Constitution of India arises out of the order of the Deputy Collector of Customs, 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 petitioner is a company and carries on business as Steamer Agents for the Port of Calcutta for the sea going vessel "M.V. Makeverett", owned by Everett Orient Line Inc. of Liberia which arrived at the Port of Calcutta on December 13, 1977.
(3.) Among the cargo carried by the said vessel to the Port of Calcutta, there was a consignment of 78 wooden boxes said to have contained 38693 yards of 100% polyester plain suiting shipped on board the vessel at the Port of Busan, Korea for discharge at the Port of Calcutta in transit to Nepal.;