https://www.taxtmi.com/caselaws?id=41750 Penalty for short landing under Section 116 of the Customs Act cannot rest mechanically on a port out-turn report alone; authorities must examine contemporaneous material such as the bill of lading, ullage surveys, tally sheets and related records to determine whether any deficiency existed on unloading and whether it is attributable to the carrier. Penalty proceedings are also quasi-judicial and must comply with Section 124's requirement of a reasonable opportunity of hearing, including a fair chance to produce evidence and seek witnesses where relevant. On this approach, the penalty levy was quashed and the impugned orders were held unsustainable. en-us Thu, 17 Jul 1986 00:00:00 +0530 Sat, 05 Jun 2010 17:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41750 Penalty for short landing under Section 116 of the Customs Act cannot rest mechanically on a port out-turn report alone; authorities must examine contemporaneous material such as the bill of lading, ullage surveys, tally sheets and related records to determine whether any deficiency existed on unloading and whether it is attributable to the carrier. Penalty proceedings are also quasi-judicial and must comply with Section 124's requirement of a reasonable opportunity of hearing, including a fair chance to produce evidence and seek witnesses where relevant. On this approach, the penalty levy was quashed and the impugned orders were held unsustainable. Case-Laws Customs Thu, 17 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41750