https://www.taxtmi.com/caselaws?id=256690 The Appellate Tribunal CESTAT Mumbai upheld penalties imposed under Section 112(a) of the Customs Act, 1962 on M/s. Cosco (India) Shipping Pvt. Ltd and Shri Joy Francis for shipping 'Heavy Melting Scrap' without following safety instructions in Circular No. 56/2004. The judgment emphasized the shipping line's duty to verify inspection reports and comply with safety precautions, irrespective of intent. Shri Joy Francis was held equally liable for compliance lapses. The penalties were deemed justified, highlighting the strict liability of shipping agents in ensuring adherence to safety regulations, leading to the dismissal of both appeals. en-us Mon, 13 Oct 2014 00:00:00 +0530 Thu, 19 Feb 2015 22:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256690 The Appellate Tribunal CESTAT Mumbai upheld penalties imposed under Section 112(a) of the Customs Act, 1962 on M/s. Cosco (India) Shipping Pvt. Ltd and Shri Joy Francis for shipping 'Heavy Melting Scrap' without following safety instructions in Circular No. 56/2004. The judgment emphasized the shipping line's duty to verify inspection reports and comply with safety precautions, irrespective of intent. Shri Joy Francis was held equally liable for compliance lapses. The penalties were deemed justified, highlighting the strict liability of shipping agents in ensuring adherence to safety regulations, leading to the dismissal of both appeals. Case-Laws Customs Mon, 13 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256690