https://www.taxtmi.com/caselaws?id=433769 A steamer agent's responsibility under section 148 of the Customs Act, 1962 does not by itself sustain penalty under section 112 where the foundational confiscation and duty findings have been annulled in the connected proceedings. Once the vessel confiscation and the duty liability arising from the alleged misuse of stores and bunkers were set aside, the factual basis for penal action against the agent no longer survived. The penalty was therefore held not sustainable against the appellant. en-us Tue, 07 Feb 2023 00:00:00 +0530 Thu, 09 Feb 2023 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433769 A steamer agent's responsibility under section 148 of the Customs Act, 1962 does not by itself sustain penalty under section 112 where the foundational confiscation and duty findings have been annulled in the connected proceedings. Once the vessel confiscation and the duty liability arising from the alleged misuse of stores and bunkers were set aside, the factual basis for penal action against the agent no longer survived. The penalty was therefore held not sustainable against the appellant. Case-Laws Customs Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433769