https://www.taxtmi.com/caselaws?id=393347 The Tribunal allowed the appeal of the Steamer Agent, setting aside the penalty imposed under section 116 of the Customs Act, 1962. The Tribunal found that the Steamer Agent could not be held liable for the shortage of goods based on the evidence presented, emphasizing that the carrier's responsibility ended upon discharge and that they were not accountable for customs compliance post-discharge. The judgment, delivered by Hon'ble Shri P.K. Choudhary of the Appellate Tribunal CESTAT Kolkata on 11 March 2020, provided consequential relief to the appellant in accordance with the law. en-us Wed, 11 Mar 2020 00:00:00 +0530 Fri, 13 Mar 2020 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393347 The Tribunal allowed the appeal of the Steamer Agent, setting aside the penalty imposed under section 116 of the Customs Act, 1962. The Tribunal found that the Steamer Agent could not be held liable for the shortage of goods based on the evidence presented, emphasizing that the carrier's responsibility ended upon discharge and that they were not accountable for customs compliance post-discharge. The judgment, delivered by Hon'ble Shri P.K. Choudhary of the Appellate Tribunal CESTAT Kolkata on 11 March 2020, provided consequential relief to the appellant in accordance with the law. Case-Laws Customs Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393347