https://www.taxtmi.com/caselaws?id=46780 The High Court overturned the penalty imposed by customs authorities on the petitioners for alleged short landing of cargo, finding the use of shore tank measurement erroneous. Relying on past judgments, the court emphasized that ullage measurement is the appropriate method to determine shortages. The court quashed the penalty orders, directing a reevaluation based on ullage reports and allowing for permissible shortage adjustments. The authorities were instructed to conduct a fresh penalty assessment, provide a personal hearing to the petitioners, refund any excess amount deposited with interest, and disposed of the case without costs. en-us Tue, 06 Aug 2002 00:00:00 +0530 Fri, 23 Jul 2010 18:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46780 The High Court overturned the penalty imposed by customs authorities on the petitioners for alleged short landing of cargo, finding the use of shore tank measurement erroneous. Relying on past judgments, the court emphasized that ullage measurement is the appropriate method to determine shortages. The court quashed the penalty orders, directing a reevaluation based on ullage reports and allowing for permissible shortage adjustments. The authorities were instructed to conduct a fresh penalty assessment, provide a personal hearing to the petitioners, refund any excess amount deposited with interest, and disposed of the case without costs. Case-Laws Customs Tue, 06 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46780