https://www.taxtmi.com/caselaws?id=240053 The Tribunal found in favor of the steamer agent, setting aside the penalty imposed under section 116 of the Customs Act. It was determined that the misdeclaration of goods occurred before the containers were in the custody of the shipping line, absolving them of liability. The Tribunal emphasized the importance of intact seals on containers and cited legal precedents to support the decision. The ruling highlighted that the shipping line was not aware of the misdeclaration, leading to the conclusion that the penalty imposed on the appellant was unjustified. en-us Wed, 23 Oct 2013 00:00:00 +0530 Tue, 19 May 2015 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240053 The Tribunal found in favor of the steamer agent, setting aside the penalty imposed under section 116 of the Customs Act. It was determined that the misdeclaration of goods occurred before the containers were in the custody of the shipping line, absolving them of liability. The Tribunal emphasized the importance of intact seals on containers and cited legal precedents to support the decision. The ruling highlighted that the shipping line was not aware of the misdeclaration, leading to the conclusion that the penalty imposed on the appellant was unjustified. Case-Laws Customs Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240053