https://www.taxtmi.com/caselaws?id=46543 The High Court ruled in favor of the petitioners in a challenge to the Customs Department's penalty order under Section 116 of the Customs Act for shortlanding of cargo. The court held that penalty should be based on ullage measurement, not shore tank measurement, as ullage measurement is more accurate. Additionally, the court clarified its jurisdiction based on the appellate order location. The impugned orders were quashed, and the respondents were directed to refund the penalty amount without costs imposed on either party. en-us Tue, 06 Aug 2002 00:00:00 +0530 Thu, 22 Jul 2010 13:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46543 The High Court ruled in favor of the petitioners in a challenge to the Customs Department's penalty order under Section 116 of the Customs Act for shortlanding of cargo. The court held that penalty should be based on ullage measurement, not shore tank measurement, as ullage measurement is more accurate. Additionally, the court clarified its jurisdiction based on the appellate order location. The impugned orders were quashed, and the respondents were directed to refund the penalty amount without costs imposed on either party. Case-Laws Customs Tue, 06 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46543