https://www.taxtmi.com/caselaws?id=237958 Customs authorities cannot reject a short-shipment explanation on a purely technical or semantic objection where contemporaneous import documents support the declared lower quantity and the foreign supplier confirms the short consignment. The airway bill and bill of entry reflected the lower weight, the importer promptly alerted the department, and the supplier issued a fresh invoice confirming the shortage. On that basis, the duty demand and penalty were held unsustainable, and the appeal was allowed. en-us Mon, 02 Sep 2013 00:00:00 +0530 Sat, 12 Oct 2013 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237958 Customs authorities cannot reject a short-shipment explanation on a purely technical or semantic objection where contemporaneous import documents support the declared lower quantity and the foreign supplier confirms the short consignment. The airway bill and bill of entry reflected the lower weight, the importer promptly alerted the department, and the supplier issued a fresh invoice confirming the shortage. On that basis, the duty demand and penalty were held unsustainable, and the appeal was allowed. Case-Laws Customs Mon, 02 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237958