https://www.taxtmi.com/caselaws?id=81786 The Tribunal reduced the penalty imposed on the appellants from Rs. 95,262 to Rs. 25,000 for the short-landing of 666 bags of Calcium Ammonium Nitrate at Calcutta by M.V. Jalakendra. The decision underscored the necessity of evaluating all evidence comprehensively in cases of alleged short-landing, emphasizing that reliance solely on the out turn report is inadequate for reaching a fair outcome. en-us Mon, 09 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81786 The Tribunal reduced the penalty imposed on the appellants from Rs. 95,262 to Rs. 25,000 for the short-landing of 666 bags of Calcium Ammonium Nitrate at Calcutta by M.V. Jalakendra. The decision underscored the necessity of evaluating all evidence comprehensively in cases of alleged short-landing, emphasizing that reliance solely on the out turn report is inadequate for reaching a fair outcome. Case-Laws Customs Mon, 09 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81786