https://www.taxtmi.com/caselaws?id=42057 The Court held that the show cause notice issued by the Assistant Collector of Customs was invalid due to the defective out-turn report lacking tally sheets, quashing the notice for lack of proper jurisdiction. The claim of short-landing of cargo was undermined by the absence of tally sheets and evidence of missing cargo, leading to the rejection of the claim. Customs authorities were deemed to have erred in initiating proceedings based on the flawed out-turn report, resulting in the invalidity of the notice. The Court allowed proceedings for other items but struck down the notice concerning a specific item in the Import General Manifest. en-us Tue, 10 Nov 1987 00:00:00 +0530 Tue, 08 Jun 2010 18:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42057 The Court held that the show cause notice issued by the Assistant Collector of Customs was invalid due to the defective out-turn report lacking tally sheets, quashing the notice for lack of proper jurisdiction. The claim of short-landing of cargo was undermined by the absence of tally sheets and evidence of missing cargo, leading to the rejection of the claim. Customs authorities were deemed to have erred in initiating proceedings based on the flawed out-turn report, resulting in the invalidity of the notice. The Court allowed proceedings for other items but struck down the notice concerning a specific item in the Import General Manifest. Case-Laws Customs Tue, 10 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42057