Short-landing penalty fails where delayed survey cannot prove shortage occurred before or after discharge.

Penalty for alleged short-landing under the Customs Act was not sustainable where the port tally report only recorded landing remarks and did not prove the condition of contents inside the packages. Because the survey was conducted long after discharge of the goods, it was not possible to determine with certainty whether any shortage occurred before landing or after discharge. The applicants were therefore given the benefit of doubt, and the penalty was not upheld.

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Issues: Whether the penalty imposed under Section 116 of the Customs Act, 1962 for alleged short-landing was sustainable when the survey was conducted much after discharge of the goods.

Analysis: The landing remarks in the port tally report did not establish the condition of the contents inside the packages. As the survey was undertaken long after discharge, it could not be determined with certainty whether any shortage occurred before landing or thereafter.

Conclusion: The applicants were entitled to the benefit of doubt, and the penalty could not be sustained.

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