https://www.taxtmi.com/caselaws?id=220256 The High Court set aside the Order-in-Original and Order-in-Revision, directing a fresh decision by the Adjudicating Authority considering the Tally-sheet indicating the actual quantity discharged matching the Bill of Lading. The court ruled in favor of the petitioners, quashing the penalty imposition under Section 116 of the Customs Act, 1962, due to the failure to consider the Tally-sheet, with no costs imposed on either party. en-us Tue, 04 Sep 2012 00:00:00 +0530 Thu, 17 Jan 2013 07:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220256 The High Court set aside the Order-in-Original and Order-in-Revision, directing a fresh decision by the Adjudicating Authority considering the Tally-sheet indicating the actual quantity discharged matching the Bill of Lading. The court ruled in favor of the petitioners, quashing the penalty imposition under Section 116 of the Customs Act, 1962, due to the failure to consider the Tally-sheet, with no costs imposed on either party. Case-Laws Customs Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220256