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TMI Blog1988 (4) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... Agency worked as clearing agents for clearance of the cargo (Annexure 'C/1'). 7. The Manifested cargo which the concerned ship carried comprised 24,000 bags of Urea and 1,12,427 bags of Ammonium Sulphate. 8. So far the Urea is concerned, there was neither any short nor excess landing as per report of the Surveyor, dated 30-9-1977 (Annexure 'E'). However, their was short landing to the extent of 110 bags of Ammonium Sulphate in as much as out of the 1,12,427 bags, in which 1,12,317 bags were delivered (Vide Survey report Annexure 'F', dated 19-11-1977). According to the said Survey report, the contents of 110 bags of Ammonium Sulphate were filled into 115 local gunny bags and were declared as Sweepings. The said bags were lying in Shed awaiting clearance by the claiming agent. 9. The petitioners were served with a purported Outturn Report issued by the Calcutta Port Trust showing short landing to the extent of 110 bags of Ammonium Sulphate against Line No. 13. In the said Outturn Report, the contents of the said 115 bags of Sweepings were stated to be Urea instead of Ammonium Sulphate (Annexure 'G'). 10. Due to the said alleged shortlanding of 110 bags of Ammonium Sulphate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duly discharged from the ship along with four bundles containing 240 spare empty bags and there was neither any short nor excess landing so far Urea is concerned. 20. As regards to Ammonium Sulphate, the Survey report (Annexure 'F') shows that out of the manifested quantity of 1,12,427 bags, 1,12,317 bags were delivered in sound condition. Along with the said bags 1125 empty spare bags were delivered. Significantly, the Survey report does not indicate that out of these 1125 bags, 110 bags previously contained Ammonium Sulphate, which somehow was drained out of the said bags. As a matter of fact, 1125 have been described as "empty spare bags". Strangely, however, these 1125 bags were added to 1,12,317 bags which were delivered in sound condition, to make the figure 1,13,442 and the said 1125 bags were again added to the manifested quantity of 1,12,427 bags to make the figure 1,13,542 and substracting 1,13,442 from 1,13,542, the figure of 110 was arrived at. Significantly, this procedure was not adopted in the case of Urea though along with the 24,000 bags of urea, 240 spare empty bags were discharged from the ship. 21. The Survey report (Annexure 'F') further shows that the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y firm step to have the contents so analysed. 30. So far the Survey report (Annexure 'F') is concerned, it cannot be accepted as a reliable document to substantiate the contention of the petitioners that 115 local gunny bags contained Ammonium Sulphate Sweepings, for reasons already stated hereinbefore. 31. It is true that the petitioners had been pressing the Port Trust authorities hard for issuing an amended Outturn Report, which the said authorities failed to do. But from the facts and circumstances disclosed earlier, there can be no escape from the conclusion that 110 bags of Ammonium Sulphate were delivered short out of the total manifested cargo and since it was never established that the contents of 115 local gunny bags were Ammonium Sulphate, the shortlanding cannot be said to have been explained. 32. The Surveyor was engaged by the petitioners and it was the duty of the petitioners to establish that the said 115 local gunny bags contained Ammonium Sulphate and timely action not having been taken in that regard, it would be nothing but an exercise in futility to attempt after the lapse of long 11 years to establish that the said bags contained Ammonium Sulphate Sweepi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, relied upon the decision of this Court in Scindia Steam Navigation v. Joint Secretary, 1982 East L.R. 93, where a learned Single Judge of this Court held that the fact of shortlanding has to be established like any other fact. The Outturn Report and the manifest are relevant pieces of evidence and are to be taken in conjunction with other pieces of evidence, namely, the Survey report, the conduct of the parties, the Chemical analysis report etc. The Outturn Report is certainly a piece of evidence that should be taken into consideration, but that by itself is not conclusive evidence which thrown the burden of proof on the other side that the goods in question were shortlanded. 44. In the instant Rules, however, it does not appear that the petitioners at the material time drew the attention of the Customs authorities to any other document to prove that there was in fact no shortlanding of the consignments as shown in the Outturn Reports. They, as already stated, mainly insisted upon the Port authorities to issue amended Outturn Reports without trying to establish by proper evidence that the unmanifested cargo tallied with the manifested goods. The fact that the consignees did n ..... 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