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2007 (11) TMI 185 - HIGH COURT DELHIPenalty on short landed goods (phosphoric acid) – Dt. Collector confirmed penalty rejecting Ullage report & holding that only an allowance of 2% could be accepted by way of ocean loss. He however noticed the peculiar nature of the goods & the tendency of sludge formation during long voyage - ullage report is a method of measuring short landed goods for purpose of penalty u/s 116 – penalty imposed by rejecting ullage report mere by reason that it was not signed by custom officer, isn’t justified
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