https://www.taxtmi.com/caselaws?id=72132 The Tribunal partially allowed the appeal against the penalty imposed under Section 116 of the Customs Act for shortlanding of items. The appellants contested the shortlanding of a specific consignment covered by item No. 6, citing the delay in the issuance of the amended outturn report by the Bombay Port Trust. The Tribunal emphasized the need for positive evidence of shortlanding and accepted the Port Trust's short landing certificate based on the tally sheet. Relief was granted for the portion of the consignment shown to have been landed based on the amended outturn report, while confirming the authorities' orders in all other respects. en-us Thu, 06 Dec 1984 00:00:00 +0530 Thu, 12 May 2011 14:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72132 The Tribunal partially allowed the appeal against the penalty imposed under Section 116 of the Customs Act for shortlanding of items. The appellants contested the shortlanding of a specific consignment covered by item No. 6, citing the delay in the issuance of the amended outturn report by the Bombay Port Trust. The Tribunal emphasized the need for positive evidence of shortlanding and accepted the Port Trust's short landing certificate based on the tally sheet. Relief was granted for the portion of the consignment shown to have been landed based on the amended outturn report, while confirming the authorities' orders in all other respects. Case-Laws Customs Thu, 06 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72132