https://www.taxtmi.com/caselaws?id=83239 The Tribunal upheld the penalty imposed on steamer agents for short landed goods, valuing Rs. 14,19,757, carried by m.v. India Goodwill. Despite the appellants' argument of pilferage onboard due to law and order issues, the Tribunal found the affidavits insufficient as evidence. Section 116 of the Customs Act holds carriers strictly liable for goods, even in cases of pilferage, emphasizing their responsibility for unloading goods. The penalty was upheld as compensatory, reflecting the duty chargeable on the goods, with no reduction granted, affirming carrier accountability irrespective of the vessel's location. en-us Wed, 27 Apr 1994 00:00:00 +0530 Tue, 12 Jul 2011 10:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83239 The Tribunal upheld the penalty imposed on steamer agents for short landed goods, valuing Rs. 14,19,757, carried by m.v. India Goodwill. Despite the appellants' argument of pilferage onboard due to law and order issues, the Tribunal found the affidavits insufficient as evidence. Section 116 of the Customs Act holds carriers strictly liable for goods, even in cases of pilferage, emphasizing their responsibility for unloading goods. The penalty was upheld as compensatory, reflecting the duty chargeable on the goods, with no reduction granted, affirming carrier accountability irrespective of the vessel's location. Case-Laws Customs Wed, 27 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83239