https://www.taxtmi.com/caselaws?id=84998 Excess imported goods found beyond the manifested quantity are liable to confiscation under the Customs Act read with the Imports and Exports (Control) Act, 1947, and the importer must show acceptable contemporaneous material to displace that liability. Post-clearance survey materials and a later port trust certificate, not properly produced as additional evidence before the original authority, could not be relied on at the appellate stage. A later claim of shortage or pilferage did not defeat the confiscation or the nominal penalty. The confiscation order and penalty were sustained. en-us Tue, 10 Oct 1995 00:00:00 +0530 Tue, 02 Aug 2011 10:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84998 Excess imported goods found beyond the manifested quantity are liable to confiscation under the Customs Act read with the Imports and Exports (Control) Act, 1947, and the importer must show acceptable contemporaneous material to displace that liability. Post-clearance survey materials and a later port trust certificate, not properly produced as additional evidence before the original authority, could not be relied on at the appellate stage. A later claim of shortage or pilferage did not defeat the confiscation or the nominal penalty. The confiscation order and penalty were sustained. Case-Laws Customs Tue, 10 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84998