TaxTMI 
TaxTMI 
1991 (1) TMI 175
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....short-landed 5 cartons of filter paper originally packed in polyethylene sheet got broken and to protect the goods from damage, the same were re-packed in 9 gunny bags; Calcutta Port Trust, authorities have shown in the out-turn report dated 20-4-1988 against Line No. 42 that no cargo was landed but subsequently in the same out-turn report they have shown that 9 gunny bags were landed under nil ma....
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....d. 2. Government have carefully gone through the facts of the case and considered the submissions made by the applicants in writing as well as during the course of personnal hearing. Government observe that Calcutta Port Trust Out Turn Report dated 20-4-1988 shows short-landing of 5 cartons against Line No. 42 but in the same survey report 9 gunny bags have been shown as excess landed. All throug....
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.... not different in any material particulars. Collector (Appeals) has observed inter alia that as the importers did not take delivery of the goods and the insurance survey report did not contain any indication to correlate the marks and numbers as found in the original cartons of goods excess landed, the findings of the lower authority did not merit any interference. As regards non-acceptance of del....
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....775. Only 225 papers were found missing. As stated above the two surveys were conducted for two different purposes. The survey conducted by M/s. J.B. Boda Surveyor Pvt. Ltd., was to identify the goods and correlate the same with the short-landed cargo whereas the purpose of insurance survey was to claim insurance by the consignees. 4. Satisfaction envisaged under Section 116 of the Customs Act, 1....