https://www.taxtmi.com/caselaws?id=332358 The court set aside the impugned orders and directed a reassessment based on the correct tolerance limit of 6.47% on the entire manifested quantity. The decision emphasized the importance of adopting a cargo-specific tolerance limit for fair treatment and accurate assessment in cases of discrepancies like shortlanding. The court highlighted errors in the calculation of moisture allowance and the oversight of relevant factors by the Revisional Authority. Despite not remanding the matter due to prolonged proceedings, the court instructed a reevaluation of penalty imposition in line with industry standards and specific product characteristics. en-us Wed, 31 Aug 2016 00:00:00 +0530 Wed, 04 Jan 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332358 The court set aside the impugned orders and directed a reassessment based on the correct tolerance limit of 6.47% on the entire manifested quantity. The decision emphasized the importance of adopting a cargo-specific tolerance limit for fair treatment and accurate assessment in cases of discrepancies like shortlanding. The court highlighted errors in the calculation of moisture allowance and the oversight of relevant factors by the Revisional Authority. Despite not remanding the matter due to prolonged proceedings, the court instructed a reevaluation of penalty imposition in line with industry standards and specific product characteristics. Case-Laws Customs Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332358