https://www.taxtmi.com/caselaws?id=46651 The court ruled in favor of the petitioners, quashing the show cause notice seeking a penalty under Section 116 of the Customs Act. The court found that the penalty could not be imposed solely based on the out turn report issued by the Port Trust, emphasizing the lack of evidence of short landing at the time of discharge as required by law. As the container was stolen and later located with its contents sold, the court set aside the notice, making the rule absolute without costs. en-us Tue, 10 Dec 2002 00:00:00 +0530 Fri, 23 Jul 2010 11:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46651 The court ruled in favor of the petitioners, quashing the show cause notice seeking a penalty under Section 116 of the Customs Act. The court found that the penalty could not be imposed solely based on the out turn report issued by the Port Trust, emphasizing the lack of evidence of short landing at the time of discharge as required by law. As the container was stolen and later located with its contents sold, the court set aside the notice, making the rule absolute without costs. Case-Laws Customs Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46651