https://www.taxtmi.com/caselaws?id=49094 Penalty under Section 116 of the Customs Act, 1962 requires objective evidence of short-landing or cargo damage. Here, the department's material was found to be belated and insufficient: the tally report showed the pallets had landed, the later out-turn report did not displace contemporaneous records, and the explanation that damage may have occurred after landing was accepted. On that evidentiary basis, the required satisfaction for penalty was not established and the penalty was set aside. en-us Mon, 04 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49094 Penalty under Section 116 of the Customs Act, 1962 requires objective evidence of short-landing or cargo damage. Here, the department's material was found to be belated and insufficient: the tally report showed the pallets had landed, the later out-turn report did not displace contemporaneous records, and the explanation that damage may have occurred after landing was accepted. On that evidentiary basis, the required satisfaction for penalty was not established and the penalty was set aside. Case-Laws Customs Mon, 04 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49094