1991 (2) TMI 157 - CGOVT - Customs

Summary

The judgment upheld the order-in-appeal in a case involving short-landing of goods due to tampering of seals. The revision application was rejected as the seals of the containers were found to be not intact at the time of landing, and shortages were discovered within a reasonable period. The LRC indicated that the goods had landed in damaged conditions, supporting the finding of short-landing.