https://www.taxtmi.com/caselaws?id=43430 The High Court ruled in favor of the petitioner, holding that the Tribunal's finding regarding the sweepings was perverse and that the Customs authorities bore the onus of proof, entitling the appellant to the benefit of doubt. The Court emphasized that the sweepings were part of the consignment and had been cleared by the consignee, criticizing the Customs authorities for failing to establish the shortlanding satisfactorily. No costs were awarded in the case. en-us Mon, 08 Jun 1992 00:00:00 +0530 Fri, 18 Jun 2010 10:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43430 The High Court ruled in favor of the petitioner, holding that the Tribunal's finding regarding the sweepings was perverse and that the Customs authorities bore the onus of proof, entitling the appellant to the benefit of doubt. The Court emphasized that the sweepings were part of the consignment and had been cleared by the consignee, criticizing the Customs authorities for failing to establish the shortlanding satisfactorily. No costs were awarded in the case. Case-Laws Customs Mon, 08 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43430