https://www.taxtmi.com/caselaws?id=87987 Penalty under Section 116 of the Customs Act, 1962 was held unsustainable where short landing was not proved by the available landing remarks and related records. Damaged or torn outer packages, without evidence that the contents were missing at the time of landing, were insufficient to infer shortage, especially where the port certificate did not record similar remarks against the item concerned. For the other item, the shortage was detected only after a survey conducted ten days after landing, so an intervening cause such as pilferage could not be ruled out. On that material, short landing was not established and the penalty was set aside. en-us Thu, 05 Dec 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87987 Penalty under Section 116 of the Customs Act, 1962 was held unsustainable where short landing was not proved by the available landing remarks and related records. Damaged or torn outer packages, without evidence that the contents were missing at the time of landing, were insufficient to infer shortage, especially where the port certificate did not record similar remarks against the item concerned. For the other item, the shortage was detected only after a survey conducted ten days after landing, so an intervening cause such as pilferage could not be ruled out. On that material, short landing was not established and the penalty was set aside. Case-Laws Customs Thu, 05 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87987