https://www.taxtmi.com/caselaws?id=95799 A Port Trust certificate or weighment slip from Tuticorin was treated as acceptable evidence of shortage for remission of customs duty under Section 23 of the Customs Act, 1962. The Tribunal relied on earlier rulings that the statutory test is whether evidence is produced to the satisfaction of the assessing authority, and not whether departmental weighment is indispensable. It also noted that Tuticorin Port Trust acted as custodian of the cargo, so its certificate could serve as appropriate proof of short landing or shortage. On judicial discipline, the same objection was not to be re-opened once settled. en-us Wed, 10 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 11:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95799 A Port Trust certificate or weighment slip from Tuticorin was treated as acceptable evidence of shortage for remission of customs duty under Section 23 of the Customs Act, 1962. The Tribunal relied on earlier rulings that the statutory test is whether evidence is produced to the satisfaction of the assessing authority, and not whether departmental weighment is indispensable. It also noted that Tuticorin Port Trust acted as custodian of the cargo, so its certificate could serve as appropriate proof of short landing or shortage. On judicial discipline, the same objection was not to be re-opened once settled. Case-Laws Customs Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95799