https://www.taxtmi.com/caselaws?id=117189 The Tribunal held that the carrier agent was not liable for the penalty imposed under Section 112 of the Customs Act for the confiscation of containers under Section 111(o). The responsibility for re-exporting the containers rested with the importer, the defence department, not the carrier agent. As the carrier agent did not commit any offence or act with mala fide intention, the imposition of the penalty was deemed unjustified and set aside, allowing the carrier agent's appeal. The judgment clarifies the distinction in responsibilities between carrier agents and importers in cases of confiscation and re-export under the Customs Act. en-us Thu, 29 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 18:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117189 The Tribunal held that the carrier agent was not liable for the penalty imposed under Section 112 of the Customs Act for the confiscation of containers under Section 111(o). The responsibility for re-exporting the containers rested with the importer, the defence department, not the carrier agent. As the carrier agent did not commit any offence or act with mala fide intention, the imposition of the penalty was deemed unjustified and set aside, allowing the carrier agent's appeal. The judgment clarifies the distinction in responsibilities between carrier agents and importers in cases of confiscation and re-export under the Customs Act. Case-Laws Customs Thu, 29 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117189