https://www.taxtmi.com/caselaws?id=236291 The court upheld the penalty imposed on the steamer agent under Section 116 of the Customs Act, 1962, for the short landing of goods. The court found the agent liable under Sections 2(31) and 148 of the Act, emphasizing their responsibility in handling the containers and affixing seals. The court rejected the petitioner's arguments and referred to relevant case law, ultimately dismissing the writ petitions and affirming the penalty. The court suggested the petitioner seek recourse against the shipper for the empty containers. en-us Wed, 09 Jan 2013 00:00:00 +0530 Thu, 22 Aug 2013 06:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236291 The court upheld the penalty imposed on the steamer agent under Section 116 of the Customs Act, 1962, for the short landing of goods. The court found the agent liable under Sections 2(31) and 148 of the Act, emphasizing their responsibility in handling the containers and affixing seals. The court rejected the petitioner's arguments and referred to relevant case law, ultimately dismissing the writ petitions and affirming the penalty. The court suggested the petitioner seek recourse against the shipper for the empty containers. Case-Laws Customs Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236291