https://www.taxtmi.com/caselaws?id=43476 Penalty under Section 116 of the Customs Act for alleged short-landing was held unsustainable where the factual basis for the alleged concession and acceptance of penalty was specifically denied and remained uncontroverted. The Court also found that Port Trust tally sheets supported the petitioners' case that the full consignment had been discharged, and the failure to furnish an amended out-turn report did not justify disregarding that material. As the finding of short-landing lacked evidentiary support, the penalty order was set aside and relief granted to the petitioners. en-us Thu, 17 Jul 1986 00:00:00 +0530 Fri, 18 Jun 2010 12:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43476 Penalty under Section 116 of the Customs Act for alleged short-landing was held unsustainable where the factual basis for the alleged concession and acceptance of penalty was specifically denied and remained uncontroverted. The Court also found that Port Trust tally sheets supported the petitioners' case that the full consignment had been discharged, and the failure to furnish an amended out-turn report did not justify disregarding that material. As the finding of short-landing lacked evidentiary support, the penalty order was set aside and relief granted to the petitioners. Case-Laws Customs Thu, 17 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43476