https://www.taxtmi.com/caselaws?id=53243 Refund of customs duty based on a later ullage survey may be recovered where an earlier pre-discharge survey showed no short landing and was not disclosed with the refund claim. Under the prescribed survey procedure, short landing is to be determined only after the final survey following full discharge, so reliance on an incomplete record can render the refund unsustainable. A penalty for such a claim may still be reduced where the circumstances do not justify an amount equal to the demand, as proportionality remains relevant to the quantum of penalty. en-us Fri, 11 Jun 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53243 Refund of customs duty based on a later ullage survey may be recovered where an earlier pre-discharge survey showed no short landing and was not disclosed with the refund claim. Under the prescribed survey procedure, short landing is to be determined only after the final survey following full discharge, so reliance on an incomplete record can render the refund unsustainable. A penalty for such a claim may still be reduced where the circumstances do not justify an amount equal to the demand, as proportionality remains relevant to the quantum of penalty. Case-Laws Customs Fri, 11 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53243