https://www.taxtmi.com/caselaws?id=49091 The judgment ruled in favor of the applicants in an alleged short-landing case. Despite a penalty imposed, the evidence presented by the applicants was considered acceptable, with doubts raised about the reliability of the department's evidence. The absence of the B-form and discrepancies in the evidence led to the conclusion that no short-landing occurred, granting the applicants the benefit of doubt and allowing their revision application. en-us Wed, 09 Jan 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49091 The judgment ruled in favor of the applicants in an alleged short-landing case. Despite a penalty imposed, the evidence presented by the applicants was considered acceptable, with doubts raised about the reliability of the department's evidence. The absence of the B-form and discrepancies in the evidence led to the conclusion that no short-landing occurred, granting the applicants the benefit of doubt and allowing their revision application. Case-Laws Customs Wed, 09 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49091