2002 (8) TMI 130

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....gents of the Foreign Flag Vessel namely "SCHELPWIJK" which had called at the Port of Kandla on 7th January, 1974 for discharging 16,048.509 m.t. of superior Kerosene and 2182.475 m.t. of Aviation Gasolene. On filing Import General Manifest (IGM), the vessel started discharging the cargo under the supervision of the concerned authorities. After completing discharge of the cargo, the ship sell from Kandla Port. As per Ullage measurement, the quantity of Aviation Gasolene on board the vessel was 2149.00 m.t. indicating an alleged shortage of 32.992 m.t. 3.By a show cause notice dated 18th December, 1975, the Assistant Collector of Customs, Preventive Department, alleged that as per the outturn report of the vessel based on the shore tank meas....

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.... appeal was rejected in toto. Being aggrieved by the aforesaid order, the present Writ Petition has been filed. 3.The issue as to whether the short landing of the cargo from the vessel is to be determined on the basis of the ullage report or on the basis of the shore tank measurement has been settled by the following decisions of this Court. (1) Shaw Wallace & Co. Ltd. v. Assistant Collector of Customs reported in 1986 (25) E.L.T. 968 (Bombay). (2) Forbes Forbes Campbell & Co. Ltd. v. Deputy Collector of Customs and Others decided by Division Bench of this Court in Writ Petition No. 3299 of 1987 on 10th July, 2002. (3) Division Bench decision of this Court in case of J.M. Bakshi v. Deputy Collector of Customs in Writ Petition No. 3641 o....