https://www.taxtmi.com/caselaws?id=49093 The landing tally issued by the port authority was treated as a statutory record and preferred over the steamer survey report in determining short-landing of packages. Alleged alterations in the tally remarks could not be shown to have been made after landing, and the goods were found to be in a repaired condition at the time of unloading even on the party's own benefit. An ex parte insurance survey conducted after landing did not displace the tally record, and no inordinate delay in that survey was established. On these facts, the steamer agent was held responsible and the penalty was sustained. en-us Sun, 03 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49093 The landing tally issued by the port authority was treated as a statutory record and preferred over the steamer survey report in determining short-landing of packages. Alleged alterations in the tally remarks could not be shown to have been made after landing, and the goods were found to be in a repaired condition at the time of unloading even on the party's own benefit. An ex parte insurance survey conducted after landing did not displace the tally record, and no inordinate delay in that survey was established. On these facts, the steamer agent was held responsible and the penalty was sustained. Case-Laws Customs Sun, 03 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49093