https://www.taxtmi.com/caselaws?id=89476 The Tribunal concluded that the Ullage Survey Report is the primary document for determining the quantity of goods imported. It upheld the Orders-in-Appeal, confirming the amount demanded by the Assistant Commissioner of Customs. The appeals were dismissed, affirming the use of the Ullage Survey Report for both the imposition of penalties under Section 116 and the levy of duty under Section 12 of the Customs Act. en-us Tue, 24 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 12:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89476 The Tribunal concluded that the Ullage Survey Report is the primary document for determining the quantity of goods imported. It upheld the Orders-in-Appeal, confirming the amount demanded by the Assistant Commissioner of Customs. The appeals were dismissed, affirming the use of the Ullage Survey Report for both the imposition of penalties under Section 116 and the levy of duty under Section 12 of the Customs Act. Case-Laws Customs Tue, 24 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89476