https://www.taxtmi.com/caselaws?id=49089 The case involved short-landing of filter paper, leading to re-packing due to damage. Discrepancies in the out-turn report were noted, with variances in survey reports. The application of Section 116 of the Customs Act was crucial in determining satisfaction. The government acknowledged evidence showing the goods landed under 'Nil' marks were the same as short-landed goods. Non-acceptance of delivery due to contaminated filter paper was deemed valid. Ultimately, the impugned orders were set aside, and the revision application was allowed in favor of the applicants. en-us Mon, 14 Jan 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49089 The case involved short-landing of filter paper, leading to re-packing due to damage. Discrepancies in the out-turn report were noted, with variances in survey reports. The application of Section 116 of the Customs Act was crucial in determining satisfaction. The government acknowledged evidence showing the goods landed under 'Nil' marks were the same as short-landed goods. Non-acceptance of delivery due to contaminated filter paper was deemed valid. Ultimately, the impugned orders were set aside, and the revision application was allowed in favor of the applicants. Case-Laws Customs Mon, 14 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49089