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Issues: Whether the quantification of shortage of liquid ammonia was and whether the matter required reconsideration on the basis of the ullage reports.
Analysis: The vessel's arrival and post-discharge ullage reports were relevant for determining the actual shortage, and the lower authority ought to have considered those reports before fixing the total shortage. The record disclosed an admitted shortage of 14.947, but the higher figure of 63.913 was not properly arrived at without examining the ullage material. The appellant was entitled to a fresh determination of the total quantum of shortage after being heard.
Conclusion: The finding as to the higher shortage was set aside and the matter was remanded for de novo decision on the total quantum of shortage, while the admitted shortage of 14.947 remained liable to penalty.