https://www.taxtmi.com/caselaws?id=89591 The Tribunal found in favor of the importers, granting a stay on the refund recovery and waiving the penalty. It determined that the importers had not suppressed the first ullage report and that discrepancies in the ullage reports lacked sufficient evidence to support the allegations of wilful mis-statement. The decision centered on the lack of a prima facie case against the importers, emphasizing compliance issues, short landing claims, and procedural discrepancies in the import process of Crude Palm Stearine oil. en-us Mon, 21 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 12:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89591 The Tribunal found in favor of the importers, granting a stay on the refund recovery and waiving the penalty. It determined that the importers had not suppressed the first ullage report and that discrepancies in the ullage reports lacked sufficient evidence to support the allegations of wilful mis-statement. The decision centered on the lack of a prima facie case against the importers, emphasizing compliance issues, short landing claims, and procedural discrepancies in the import process of Crude Palm Stearine oil. Case-Laws Customs Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89591