https://www.taxtmi.com/caselaws?id=166223 Penalty under Section 116 of the Customs Act, 1962 was not sustainable where shortages were detected long after discharge of cargo and there was no immediate survey after landing. The goods remained in dock custody for over 16 months, making it unsafe to infer that the shortage occurred on board the vessel. In the absence of positive evidence that the loss happened before landing, and with no immediate agents' survey having been sought, the statutory penalty could not be imposed merely because the required certificate under the bill of lading rules was unavailable. The penalty orders were set aside and any amount paid was directed to be refunded. en-us Fri, 10 Jun 1983 00:00:00 +0530 Fri, 29 Aug 2014 12:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166223 Penalty under Section 116 of the Customs Act, 1962 was not sustainable where shortages were detected long after discharge of cargo and there was no immediate survey after landing. The goods remained in dock custody for over 16 months, making it unsafe to infer that the shortage occurred on board the vessel. In the absence of positive evidence that the loss happened before landing, and with no immediate agents' survey having been sought, the statutory penalty could not be imposed merely because the required certificate under the bill of lading rules was unavailable. The penalty orders were set aside and any amount paid was directed to be refunded. Case-Laws Customs Fri, 10 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166223