https://www.taxtmi.com/caselaws?id=167307 The Tribunal transferred the Revision Application to the Tribunal for hearing as an appeal. The steamer agents were held liable for shortlanding penalty due to lack of evidence supporting their claim of being agents for ship stores only. The Collector must establish shortlanding with satisfactory evidence before holding agents liable. The Tribunal emphasized the importance of where the cargo was discharged and found it unreasonable to impose penalties after a six-year lapse. The appeal was allowed, directing a refund of any penalty paid within four months due to insufficient evidence and incorrect penalty determination basis. en-us Mon, 15 Oct 1984 00:00:00 +0530 Mon, 15 Dec 2014 17:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167307 The Tribunal transferred the Revision Application to the Tribunal for hearing as an appeal. The steamer agents were held liable for shortlanding penalty due to lack of evidence supporting their claim of being agents for ship stores only. The Collector must establish shortlanding with satisfactory evidence before holding agents liable. The Tribunal emphasized the importance of where the cargo was discharged and found it unreasonable to impose penalties after a six-year lapse. The appeal was allowed, directing a refund of any penalty paid within four months due to insufficient evidence and incorrect penalty determination basis. Case-Laws Customs Mon, 15 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167307