1991 (2) TMI 157

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..... 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 in the remarks list of the vessel is no different from the tally she .....

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..... nation (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 No. 90 the destuffing was also done within a week of the unloading. T .....

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