https://www.taxtmi.com/caselaws?id=73626 For penalty under the Customs Act, the deficiency in liquid cargo was to be measured by reference to the quantity actually landed at the port, not merely the quantity shown as on board in the ullage survey. The outturn report and shore tank measurements were treated as the proper and more reliable basis for determining the shortage, because they reflected the cargo received at the storage tanks. The ullage survey established only vessel contents and did not by itself prove the quantity discharged. On that approach, the shortage was worked out on the outturn basis, subject to the permitted allowance, and the deficiency so determined attracted liability. en-us Thu, 30 Jul 1987 00:00:00 +0530 Thu, 02 Jun 2011 15:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73626 For penalty under the Customs Act, the deficiency in liquid cargo was to be measured by reference to the quantity actually landed at the port, not merely the quantity shown as on board in the ullage survey. The outturn report and shore tank measurements were treated as the proper and more reliable basis for determining the shortage, because they reflected the cargo received at the storage tanks. The ullage survey established only vessel contents and did not by itself prove the quantity discharged. On that approach, the shortage was worked out on the outturn basis, subject to the permitted allowance, and the deficiency so determined attracted liability. Case-Laws Customs Thu, 30 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73626