https://www.taxtmi.com/caselaws?id=49133 Penalty for alleged short-landing under the Customs Act was not sustainable where the port tally report only recorded landing remarks and did not prove the condition of contents inside the packages. Because the survey was conducted long after discharge of the goods, it was not possible to determine with certainty whether any shortage occurred before landing or after discharge. The applicants were therefore given the benefit of doubt, and the penalty was not upheld. en-us Mon, 04 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 17:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49133 Penalty for alleged short-landing under the Customs Act was not sustainable where the port tally report only recorded landing remarks and did not prove the condition of contents inside the packages. Because the survey was conducted long after discharge of the goods, it was not possible to determine with certainty whether any shortage occurred before landing or after discharge. The applicants were therefore given the benefit of doubt, and the penalty was not upheld. Case-Laws Customs Mon, 04 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49133