https://www.taxtmi.com/caselaws?id=167523 The Tribunal allowed the appeal and set aside the penalty imposed on the steamer agent under Section 116 of the Customs Act. It emphasized the requirement of satisfactory evidence to prove short landing of goods and highlighted the importance of valid surveys conducted promptly and involving relevant parties. The Tribunal concluded that the evidence presented was insufficient to hold the steamer agent liable, stressing the need for unimpeachable proof before imposing penalties under the Customs Act. en-us Mon, 03 Dec 1984 00:00:00 +0530 Tue, 23 Dec 2014 11:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167523 The Tribunal allowed the appeal and set aside the penalty imposed on the steamer agent under Section 116 of the Customs Act. It emphasized the requirement of satisfactory evidence to prove short landing of goods and highlighted the importance of valid surveys conducted promptly and involving relevant parties. The Tribunal concluded that the evidence presented was insufficient to hold the steamer agent liable, stressing the need for unimpeachable proof before imposing penalties under the Customs Act. Case-Laws Customs Mon, 03 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167523