https://www.taxtmi.com/caselaws?id=328917 The court upheld the penalty imposed under Section 116 of the Customs Act, 1962, due to the unloading failure of manifested cargo. The appellant, acting as an agent, was found liable under Section 148 for the penalty. The court affirmed the responsibility of agents to fulfill obligations of the person-in-charge, as per Section 2(31). Additionally, the court emphasized the significance of the Import General Manifest (IGM) and its declarations under Section 30, holding the appellant accountable for discrepancies in cargo delivery. The appeal was dismissed, reinforcing agents' comprehensive liability in customs procedures. en-us Wed, 01 Jun 2016 00:00:00 +0530 Mon, 14 Nov 2016 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328917 The court upheld the penalty imposed under Section 116 of the Customs Act, 1962, due to the unloading failure of manifested cargo. The appellant, acting as an agent, was found liable under Section 148 for the penalty. The court affirmed the responsibility of agents to fulfill obligations of the person-in-charge, as per Section 2(31). Additionally, the court emphasized the significance of the Import General Manifest (IGM) and its declarations under Section 30, holding the appellant accountable for discrepancies in cargo delivery. The appeal was dismissed, reinforcing agents' comprehensive liability in customs procedures. Case-Laws Customs Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328917