https://www.taxtmi.com/caselaws?id=49117 In a short-landing dispute, the contemporaneous out-turn report issued by the port authorities was treated as a statutory record and given priority over a private survey report prepared without the customs authorities' participation. The private survey report could not displace the official port record, particularly where no other contemporaneous statutory evidence, such as tally sheets, was produced. On that basis, the original adjudicating authority's reliance on the out-turn report was upheld, the appellate order rejecting it was found unsustainable, and the order-in-original imposing penalty was restored. en-us Mon, 30 Dec 1991 00:00:00 +0530 Mon, 09 Aug 2010 16:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49117 In a short-landing dispute, the contemporaneous out-turn report issued by the port authorities was treated as a statutory record and given priority over a private survey report prepared without the customs authorities' participation. The private survey report could not displace the official port record, particularly where no other contemporaneous statutory evidence, such as tally sheets, was produced. On that basis, the original adjudicating authority's reliance on the out-turn report was upheld, the appellate order rejecting it was found unsustainable, and the order-in-original imposing penalty was restored. Case-Laws Customs Mon, 30 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49117