https://www.taxtmi.com/caselaws?id=85205 Ullage reports from the vessel's arrival and post-discharge measurements were material to determine the actual shortage of liquid ammonia, and the lower authority should have examined them before fixing the total quantum. The record showed an admitted shortage of 14.947, but the higher shortage figure of 63.913 was not properly determined without considering the ullage material. A fresh determination of the total shortage was required after hearing the appellant, and the admitted shortage remained liable to penalty. en-us Fri, 23 Feb 1996 00:00:00 +0530 Wed, 03 Aug 2011 14:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85205 Ullage reports from the vessel's arrival and post-discharge measurements were material to determine the actual shortage of liquid ammonia, and the lower authority should have examined them before fixing the total quantum. The record showed an admitted shortage of 14.947, but the higher shortage figure of 63.913 was not properly determined without considering the ullage material. A fresh determination of the total shortage was required after hearing the appellant, and the admitted shortage remained liable to penalty. Case-Laws Customs Fri, 23 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85205