https://www.taxtmi.com/caselaws?id=196111 The Court ruled in favor of the petitioner, setting aside the show cause notice for alleged shortlanding of goods under the Customs Act, 1962. The decision was based on the lack of substantiated evidence regarding shortlanding and the absence of valid signatures on the Green Boat Notes. The Court emphasized the necessity for Boat Notes to be signed by authorized Customs officers and highlighted procedural lapses in the unloading process. The show cause notice was deemed invalid, and all actions taken based on it were set aside, with no costs awarded in the case. en-us Wed, 22 Feb 2017 00:00:00 +0530 Mon, 20 Nov 2017 07:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196111 The Court ruled in favor of the petitioner, setting aside the show cause notice for alleged shortlanding of goods under the Customs Act, 1962. The decision was based on the lack of substantiated evidence regarding shortlanding and the absence of valid signatures on the Green Boat Notes. The Court emphasized the necessity for Boat Notes to be signed by authorized Customs officers and highlighted procedural lapses in the unloading process. The show cause notice was deemed invalid, and all actions taken based on it were set aside, with no costs awarded in the case. Case-Laws Customs Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196111