https://www.taxtmi.com/caselaws?id=166162 The Tribunal upheld the penalty of Rs. 23,466.00 imposed under Section 116 of the Customs Act, 1962 on shortlanded goods in a consignment of special Glazed stamping foil imported on vessel JALAZAD. The delay in arranging a survey and the Carriage of Goods by Sea Act, 1925 were found insufficient to absolve liability, as the Act does not impact statutory rights under the Customs Act. The Tribunal emphasized the strict liability under Section 116, requiring carriers to account for shortages, ultimately dismissing the appeal due to lack of evidence supporting claims of post-discharge shortage. en-us Fri, 29 Apr 1983 00:00:00 +0530 Wed, 27 Aug 2014 14:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166162 The Tribunal upheld the penalty of Rs. 23,466.00 imposed under Section 116 of the Customs Act, 1962 on shortlanded goods in a consignment of special Glazed stamping foil imported on vessel JALAZAD. The delay in arranging a survey and the Carriage of Goods by Sea Act, 1925 were found insufficient to absolve liability, as the Act does not impact statutory rights under the Customs Act. The Tribunal emphasized the strict liability under Section 116, requiring carriers to account for shortages, ultimately dismissing the appeal due to lack of evidence supporting claims of post-discharge shortage. Case-Laws Customs Fri, 29 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166162