https://www.taxtmi.com/caselaws?id=73030 Imported bulk cargo was alleged to have been short-landed, but the record did not satisfactorily establish the shortage because no tally at the time of landing by the Port Trust was available and the draught survey indicated only a slight excess landing. On that material, the allegation of short-landing was not proved. The penalty therefore could not be sustained, and refund of the amount ordered was warranted. en-us Thu, 07 Jul 1983 00:00:00 +0530 Thu, 26 May 2011 16:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73030 Imported bulk cargo was alleged to have been short-landed, but the record did not satisfactorily establish the shortage because no tally at the time of landing by the Port Trust was available and the draught survey indicated only a slight excess landing. On that material, the allegation of short-landing was not proved. The penalty therefore could not be sustained, and refund of the amount ordered was warranted. Case-Laws Customs Thu, 07 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73030