https://www.taxtmi.com/caselaws?id=107892 The Tribunal upheld the penalty imposed on the appellants under Sections 112(a) and (b) of the Customs Act for missing consignments. It found the appellants, as custodians, failed to produce four consignments for examination, with one containing prohibited goods. The Tribunal rejected the appellants' claim of no negligence, citing a security lapse and connivance in the disappearance. Emphasizing custodial responsibility, the Tribunal deemed the penalty justified, along with duty payment under Section 45. The appeal was dismissed, with the Tribunal affirming the penalty due to proven negligence and deliberate actions leading to the missing goods. en-us Fri, 08 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 15:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107892 The Tribunal upheld the penalty imposed on the appellants under Sections 112(a) and (b) of the Customs Act for missing consignments. It found the appellants, as custodians, failed to produce four consignments for examination, with one containing prohibited goods. The Tribunal rejected the appellants' claim of no negligence, citing a security lapse and connivance in the disappearance. Emphasizing custodial responsibility, the Tribunal deemed the penalty justified, along with duty payment under Section 45. The appeal was dismissed, with the Tribunal affirming the penalty due to proven negligence and deliberate actions leading to the missing goods. Case-Laws Customs Fri, 08 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107892