https://www.taxtmi.com/caselaws?id=109893 The tribunal set aside the penalty imposed on the steamer agent for discrepancies in container contents and seal integrity. Emphasizing the agent's responsibility upon delivery of a sealed container, the tribunal found no evidence linking them to the content substitution. The judgment highlighted the importance of verifying the original Bill of Lading and seal number to avoid penalties under the Customs Act. Ultimately, the appeal was allowed, providing consequential relief to the agent based on the evidence of the sealed container's initial condition. en-us Mon, 23 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 16:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109893 The tribunal set aside the penalty imposed on the steamer agent for discrepancies in container contents and seal integrity. Emphasizing the agent's responsibility upon delivery of a sealed container, the tribunal found no evidence linking them to the content substitution. The judgment highlighted the importance of verifying the original Bill of Lading and seal number to avoid penalties under the Customs Act. Ultimately, the appeal was allowed, providing consequential relief to the agent based on the evidence of the sealed container's initial condition. Case-Laws Customs Mon, 23 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109893