https://www.taxtmi.com/caselaws?id=46816 The court ruled in favor of the petitioners, quashing the penalty imposed under Section 116 of the Customs Act, 1962 for alleged shortlanding of goods based on the outturn report of the Bombay Port Trust. The court emphasized the importance of evidence at the time of unloading from the vessel and the duty of Customs authorities to produce the tally sheet, rejecting reliance on post-discharge reports for penalizing shortlanding. The petition succeeded, with no costs awarded to either party. en-us Wed, 10 Jul 2002 00:00:00 +0530 Sat, 24 Jul 2010 11:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46816 The court ruled in favor of the petitioners, quashing the penalty imposed under Section 116 of the Customs Act, 1962 for alleged shortlanding of goods based on the outturn report of the Bombay Port Trust. The court emphasized the importance of evidence at the time of unloading from the vessel and the duty of Customs authorities to produce the tally sheet, rejecting reliance on post-discharge reports for penalizing shortlanding. The petition succeeded, with no costs awarded to either party. Case-Laws Customs Wed, 10 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46816