https://www.taxtmi.com/caselaws?id=73037 The Tribunal upheld the decision penalizing the appellants for a shortage of 20.056 M.T. in the imported consignment of Orthoxylene under Section 116 of the Customs Act, 1962. Despite the appellant's argument of ocean loss accounting for the shortage, the authorities deemed the shore tank measurement accurate. The Tribunal rejected claims of leakage or leftover oil, emphasizing the reliability of shore tank measurements over other methods. The appeal was dismissed, affirming the reliance on shore tank measurement as the appropriate method for determining the quantity of discharge in cases involving mineral oil. en-us Fri, 09 Sep 1983 00:00:00 +0530 Thu, 26 May 2011 17:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73037 The Tribunal upheld the decision penalizing the appellants for a shortage of 20.056 M.T. in the imported consignment of Orthoxylene under Section 116 of the Customs Act, 1962. Despite the appellant's argument of ocean loss accounting for the shortage, the authorities deemed the shore tank measurement accurate. The Tribunal rejected claims of leakage or leftover oil, emphasizing the reliability of shore tank measurements over other methods. The appeal was dismissed, affirming the reliance on shore tank measurement as the appropriate method for determining the quantity of discharge in cases involving mineral oil. Case-Laws Customs Fri, 09 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73037