https://www.taxtmi.com/caselaws?id=46650 The court ruled in favor of the petitioners in a case challenging Customs Department orders to levy penalties under section 116 of the Customs Act for alleged short landing of cargo. The court held that the Customs Department's use of shore tank measurements for penalizing ship owners was unwarranted, emphasizing that the ullage report, within permissible limits, should be the determining factor for cargo quantity. The court found jurisdiction to entertain the petition and decided in favor of the petitioners after a prolonged period, quashing the impugned orders and ruling in favor of the petitioners without costs. en-us Tue, 06 Aug 2002 00:00:00 +0530 Fri, 23 Jul 2010 11:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46650 The court ruled in favor of the petitioners in a case challenging Customs Department orders to levy penalties under section 116 of the Customs Act for alleged short landing of cargo. The court held that the Customs Department's use of shore tank measurements for penalizing ship owners was unwarranted, emphasizing that the ullage report, within permissible limits, should be the determining factor for cargo quantity. The court found jurisdiction to entertain the petition and decided in favor of the petitioners after a prolonged period, quashing the impugned orders and ruling in favor of the petitioners without costs. Case-Laws Customs Tue, 06 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46650