https://www.taxtmi.com/caselaws?id=43025 The High Court of Judicature at Bombay ruled in favor of the petitioners, agents of a foreign flag vessel, in a dispute over the imposition of a penalty for alleged short-landing of pallets. The court found that the penalty imposed by respondent No. 1 and upheld by appellate and revisional authorities was unjustified, as the evidence did not conclusively prove that the containers did not land with seals intact. The court held that penalties should not be based on assumptions and made the rule absolute in favor of the petitioners, with no costs awarded. en-us Mon, 29 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 16:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43025 The High Court of Judicature at Bombay ruled in favor of the petitioners, agents of a foreign flag vessel, in a dispute over the imposition of a penalty for alleged short-landing of pallets. The court found that the penalty imposed by respondent No. 1 and upheld by appellate and revisional authorities was unjustified, as the evidence did not conclusively prove that the containers did not land with seals intact. The court held that penalties should not be based on assumptions and made the rule absolute in favor of the petitioners, with no costs awarded. Case-Laws Customs Mon, 29 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43025