https://www.taxtmi.com/caselaws?id=72290 Penalty under section 116 of the Customs Act was sustained because shortlanding of three bales was admitted, and the steamer agent failed to prove a lower value or reduced duty liability. Once shortlanding was conceded, the burden shifted to the appellant to establish the correct valuation and duty basis, but no reliable evidence was produced. The record, including the bills of entry and departmental verification, supported the Collector's valuation, so there was no ground to disturb the penalty. The challenge failed and the penalty order remained intact. en-us Mon, 07 Oct 1985 00:00:00 +0530 Wed, 18 May 2011 12:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72290 Penalty under section 116 of the Customs Act was sustained because shortlanding of three bales was admitted, and the steamer agent failed to prove a lower value or reduced duty liability. Once shortlanding was conceded, the burden shifted to the appellant to establish the correct valuation and duty basis, but no reliable evidence was produced. The record, including the bills of entry and departmental verification, supported the Collector's valuation, so there was no ground to disturb the penalty. The challenge failed and the penalty order remained intact. Case-Laws Customs Mon, 07 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72290