https://www.taxtmi.com/caselaws?id=42245 Penalty under Section 116 of the Customs Act could not be sustained where the appellate authority relied only on the outturn report and failed to consider the survey report relevant to the alleged short-landing. A proper determination required examination of both materials and a reasoned decision, including reasons if the survey report was rejected. The penalty and appellate orders were set aside and the matter was remanded for fresh adjudication after hearing the parties and considering the survey report in accordance with law. en-us Tue, 29 Mar 1988 00:00:00 +0530 Thu, 10 Jun 2010 10:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42245 Penalty under Section 116 of the Customs Act could not be sustained where the appellate authority relied only on the outturn report and failed to consider the survey report relevant to the alleged short-landing. A proper determination required examination of both materials and a reasoned decision, including reasons if the survey report was rejected. The penalty and appellate orders were set aside and the matter was remanded for fresh adjudication after hearing the parties and considering the survey report in accordance with law. Case-Laws Customs Tue, 29 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42245