https://www.taxtmi.com/caselaws?id=49092 Penalty for short-landing under Section 116 of the Customs Act, 1962 should be quantified on a rational and objective basis by first determining the actual weight and CIF value of the missing packages, rather than applying a pro rata assumption of uniform weight and value across all packages. In a project import with numerous packages, packing lists, invoices and claim documents were treated as relevant evidence for ascertaining the missing goods, subject to verification and corroboration. The order was modified and the matter was remitted for de novo consideration, with directions to rework short-landing and penalty on the basis of actual weights and supporting material. en-us Mon, 14 Jan 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49092 Penalty for short-landing under Section 116 of the Customs Act, 1962 should be quantified on a rational and objective basis by first determining the actual weight and CIF value of the missing packages, rather than applying a pro rata assumption of uniform weight and value across all packages. In a project import with numerous packages, packing lists, invoices and claim documents were treated as relevant evidence for ascertaining the missing goods, subject to verification and corroboration. The order was modified and the matter was remitted for de novo consideration, with directions to rework short-landing and penalty on the basis of actual weights and supporting material. Case-Laws Customs Mon, 14 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49092