1991 (1) TMI 166

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....missions already made by them in their reply dated 16-2-1990 to the show cause notice of even number dated 17-1-1990. They further submitted a written note, which was taken on record. 2. Briefly stated the facts of the case are that the vessel m.v. Dhaulagiri Voyage No. 509 of 29-6-1984 arrived at Cochin Port on 29-6-1984 and short-landed 31 cartons against Line No. 1 and one package against Li....

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....p;     a copy of the packing list showing the number of packages as 358. 4. As regards short-landing against Line No. 162, they contended that the package was actually landed. The Collector (Appeals) after considering the fresh evidence and arguments, allowed the appeal holding that the short-landing of only 4 cartons has been established against Line No. 1 and short-landing....

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....stated to be foolproof; that it could be an after-thought to evade the penalty imposed by the department. The bill of lading is the primary document to prove the quantity shipped and the other documents like invoice and packing list cannot be taken as foolproof document to prove the quantity shipped and the other documents like invoice and packing list cannot be taken as foolproof document to prov....