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TMI Blog1989 (9) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... r : GA. Brahma Deva, Member (J)]. - This appeal arises and directed against the Order No. IGM No. 407/83 MCD dated 15/19-12-1988 passed by the Additional Collector of Customs, Customs House, Visakhapatnam. 2. The appellants M/s. Bhanojirow, Garuda Pattabhiramayya Company being steamer Agents on behalf of their Principal M/s. Shipping Corporation of India, carried the goods in their vessel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal. 3. Shri A.K. Jain, learned Advocate, appearing for the appellants submitted that there was no shortlanding at all as entire cargo was discharged completely from the vessel in good order and sound condition which was confirmed by the Master of the Ship and tally sheets issued by the Port Trust Authorities authenticate the evidence of discharge of entire cargo. He strongly contended th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ets provide evidence of the landing of the entire cargo the out-turn report would become superfluous. Further he submitted that there was no claim even of the consignee for short-landing items as there was no shortage. 4. Shri V.K. Sharma, learned S.D.R. appearing for the respondent, justified the order and penalty for short-landing based on out-turn report. 5. We have gone through the argumen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... injustice is not caused to any of the authorities or to the person-in-charge of the conveyance. The relevant portion relating to this case is reproduced as under :- General Cargo. (1) The Port Trust authorities shall maintain tally at the time of landings of the cargo with appropriate marks in respect of cargo without any remarks or numbers. (2) xxxxxxxxxxx xxxxxxxxxxxx (3) The Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire-cargo was unloaded and in face of these sheets, it was futile to rely upon the out turn report of the Port Trust authorities. Accordingly, High Court of Bombay has taken a consistant view that when there is a discrepancy between the tally sheet and out-turn report, out-turn report would become superfluous. 6. Following the guidelines and ratio of the decisions cited (Supra), we hold t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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