AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
1991 (2) TMI 157
X X X X Extracts X X X X
X X X X Extracts X X X X
....rticular that he has since been able to procure a copy of L.R.C. in respect of Line Nos. 90, 118 and 119 which alone are the subject matter of this revision application. 2. Government note that LRC is issued based on tally sheet and therefore, is only a superfluous document in so far as the instant application is concerned. The fact (as given in LRC) that the particular container did not figure....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ified receipts by Port Trust) and (b) discovery of shortages in examination (including survey & destuffing etc.) done within a short period. The first limb is established here. 3. As regards second it is observed that surveys in this case were held within 15 days (Item No. 3) which is a reasonable period and the LRC also showed that the goods had landed in damaged conditions. In respect of Line....