https://www.taxtmi.com/caselaws?id=49097 Excess landed cargo could be adjusted against short-landing within the same shipment where the record and survey findings showed that part of the shortage was satisfactorily explained. A pro rata adjustment was considered appropriate, but only to the extent the excess could properly be linked to the short-landing, leaving liability for the unexpained balance. On that basis, the excess landing was allowed to be set off in part and the penalty under section 116 of the Customs Act, 1962 was reduced accordingly. en-us Fri, 15 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49097 Excess landed cargo could be adjusted against short-landing within the same shipment where the record and survey findings showed that part of the shortage was satisfactorily explained. A pro rata adjustment was considered appropriate, but only to the extent the excess could properly be linked to the short-landing, leaving liability for the unexpained balance. On that basis, the excess landing was allowed to be set off in part and the penalty under section 116 of the Customs Act, 1962 was reduced accordingly. Case-Laws Customs Fri, 15 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49097