https://www.taxtmi.com/caselaws?id=49079 A contemporaneous official unloading record was treated as more reliable than a private marine survey report in assessing shortage of goods found in a carton. The Port Trust B form recorded that the carton was landed in repaired condition, and that entry was preferred over the applicant's assertion that the carton was sound. The plea that pilferage may have occurred before the joint survey was rejected because the survey was conducted shortly after landing and no independent material supported the claim. On that record, the damage and shortage were held to have existed before unloading, so the penalty was upheld and the revision application failed. en-us Wed, 09 Jan 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49079 A contemporaneous official unloading record was treated as more reliable than a private marine survey report in assessing shortage of goods found in a carton. The Port Trust B form recorded that the carton was landed in repaired condition, and that entry was preferred over the applicant's assertion that the carton was sound. The plea that pilferage may have occurred before the joint survey was rejected because the survey was conducted shortly after landing and no independent material supported the claim. On that record, the damage and shortage were held to have existed before unloading, so the penalty was upheld and the revision application failed. Case-Laws Customs Wed, 09 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49079