https://www.taxtmi.com/caselaws?id=49098 A shortage on short-landing of cargo was treated as satisfactorily explained where unmanifested quantity of the same commodity had already landed on the same voyage, the out-turn report did not contemporaneously record short-landing at unloading, and the excess quantity could be adjusted against the alleged deficiency. The fact that the goods were not offered in good condition did not displace the relevance of the excess quantity received on that voyage. On that basis, penalty under Section 116 of the Customs Act, 1962 was not warranted. en-us Mon, 18 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49098 A shortage on short-landing of cargo was treated as satisfactorily explained where unmanifested quantity of the same commodity had already landed on the same voyage, the out-turn report did not contemporaneously record short-landing at unloading, and the excess quantity could be adjusted against the alleged deficiency. The fact that the goods were not offered in good condition did not displace the relevance of the excess quantity received on that voyage. On that basis, penalty under Section 116 of the Customs Act, 1962 was not warranted. Case-Laws Customs Mon, 18 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49098