https://www.taxtmi.com/caselaws?id=46643 The High Court quashed the penalty orders imposed by Customs Authority under Section 116 of the Customs Act, 1962, based on shore tank measurement for shortlanding of cargo. The Court directed Customs Authorities to reassess penalties using ullage measurement, favoring the scientific nature of ullage measurement over shore tank measurement. The decision was in favor of the petitioners, emphasizing the importance of accurate measurement methods in determining cargo quantity for penalty imposition. en-us Tue, 06 Aug 2002 00:00:00 +0530 Fri, 23 Jul 2010 11:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46643 The High Court quashed the penalty orders imposed by Customs Authority under Section 116 of the Customs Act, 1962, based on shore tank measurement for shortlanding of cargo. The Court directed Customs Authorities to reassess penalties using ullage measurement, favoring the scientific nature of ullage measurement over shore tank measurement. The decision was in favor of the petitioners, emphasizing the importance of accurate measurement methods in determining cargo quantity for penalty imposition. Case-Laws Customs Tue, 06 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46643