https://www.taxtmi.com/caselaws?id=89209 The tribunal upheld the penalty imposed on a steamer agent under Section 116 of the Customs Act for failing to account for consignments manifested for landing in India. The appellant's challenge against the penalty was based on the argument that the carrier did not act mala fide. While the penalty for the first item was upheld due to the absence of evidence of mala fide intent, the penalty for the second item was set aside as evidence showed no shortage and failure to amend the bill of lading did not warrant a penalty. The appeal was partially allowed. en-us Fri, 13 Dec 1996 00:00:00 +0530 Sat, 24 Sep 2011 11:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89209 The tribunal upheld the penalty imposed on a steamer agent under Section 116 of the Customs Act for failing to account for consignments manifested for landing in India. The appellant's challenge against the penalty was based on the argument that the carrier did not act mala fide. While the penalty for the first item was upheld due to the absence of evidence of mala fide intent, the penalty for the second item was set aside as evidence showed no shortage and failure to amend the bill of lading did not warrant a penalty. The appeal was partially allowed. Case-Laws Customs Fri, 13 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89209