https://www.taxtmi.com/caselaws?id=42908 Customs penalty orders based on an outturn report must address objections that short landing cannot be determined solely on that report. Reasoned findings are required, including consideration of applicable guidelines and binding judicial principles relied on by affected parties. An order that records conclusions without explaining why those principles apply or do not apply is liable to be set aside and remitted for a fresh hearing and reasoned adjudication. The writ petition succeeded, with costs. en-us Fri, 07 Dec 1990 00:00:00 +0530 Tue, 15 Jun 2010 10:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42908 Customs penalty orders based on an outturn report must address objections that short landing cannot be determined solely on that report. Reasoned findings are required, including consideration of applicable guidelines and binding judicial principles relied on by affected parties. An order that records conclusions without explaining why those principles apply or do not apply is liable to be set aside and remitted for a fresh hearing and reasoned adjudication. The writ petition succeeded, with costs. Case-Laws Customs Fri, 07 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42908