https://www.taxtmi.com/caselaws?id=73320 In shortlanding proceedings, a private survey report was rejected because it was unsupported by amended out-turn records, landing receipts, or any other reliable corroboration from the Port Trust or the consignee. The statutory Port Trust out-turn report was treated as the preferred official record, and there was no proof that it was incorrect or unreliable. The appellants' inconsistent stand further weakened their case, and the quasi-criminal character of the proceedings did not cure the evidentiary gap. On that basis, the penalty was sustained and the challenge failed. en-us Thu, 02 Jun 1983 00:00:00 +0530 Tue, 31 May 2011 11:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73320 In shortlanding proceedings, a private survey report was rejected because it was unsupported by amended out-turn records, landing receipts, or any other reliable corroboration from the Port Trust or the consignee. The statutory Port Trust out-turn report was treated as the preferred official record, and there was no proof that it was incorrect or unreliable. The appellants' inconsistent stand further weakened their case, and the quasi-criminal character of the proceedings did not cure the evidentiary gap. On that basis, the penalty was sustained and the challenge failed. Case-Laws Customs Thu, 02 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73320