https://www.taxtmi.com/caselaws?id=73327 Manifest entries under Section 30 of the Customs Act control the cargo stated by the vessel, and a carrier cannot evade liability for short landing by relying only on a bill of lading clause. Ullage certificates were treated as evidence of the quantity on board at arrival, not of the quantity actually discharged. In the absence of any allegation of pilferage or leakage in the pipeline, tank measurements at the discharge ports were accepted as the best available evidence of the quantity landed. The short landing finding and consequential penalty were upheld. en-us Sat, 16 Jul 1983 00:00:00 +0530 Tue, 31 May 2011 11:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73327 Manifest entries under Section 30 of the Customs Act control the cargo stated by the vessel, and a carrier cannot evade liability for short landing by relying only on a bill of lading clause. Ullage certificates were treated as evidence of the quantity on board at arrival, not of the quantity actually discharged. In the absence of any allegation of pilferage or leakage in the pipeline, tank measurements at the discharge ports were accepted as the best available evidence of the quantity landed. The short landing finding and consequential penalty were upheld. Case-Laws Customs Sat, 16 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73327