https://www.taxtmi.com/caselaws?id=49095 Contemporaneous landing records and survey/destuffing evidence were accepted to determine whether cargo had short-landed after unloading. Where seal numbers were not recorded against the containers, the seals were treated as not intact, and the damaged condition of the goods, together with surveys conducted within a reasonable period and prompt destuffing, supported the inference that shortages were discovered soon after landing. On that basis, the goods were held to have short-landed and the revision application was found to lack merit, leaving the order-in-appeal undisturbed. en-us Mon, 11 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49095 Contemporaneous landing records and survey/destuffing evidence were accepted to determine whether cargo had short-landed after unloading. Where seal numbers were not recorded against the containers, the seals were treated as not intact, and the damaged condition of the goods, together with surveys conducted within a reasonable period and prompt destuffing, supported the inference that shortages were discovered soon after landing. On that basis, the goods were held to have short-landed and the revision application was found to lack merit, leaving the order-in-appeal undisturbed. Case-Laws Customs Mon, 11 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49095