https://www.taxtmi.com/caselaws?id=40716 The court upheld the penalty imposed on a steamer agent for a shortage of cargo under Section 116 of the Customs Act, emphasizing strict liability on the person in charge of the conveyance. The court highlighted the need for objective assessment by customs authorities based on relevant circumstances before imposing penalties. It clarified that consignee satisfaction is not determinative in penalty assessment under Section 116, which aims to prevent revenue loss. Ultimately, the court dismissed the petition, affirming the validity of the penalty orders and directing each party to bear their own costs. en-us Tue, 18 Sep 1979 00:00:00 +0530 Thu, 13 May 2010 17:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40716 The court upheld the penalty imposed on a steamer agent for a shortage of cargo under Section 116 of the Customs Act, emphasizing strict liability on the person in charge of the conveyance. The court highlighted the need for objective assessment by customs authorities based on relevant circumstances before imposing penalties. It clarified that consignee satisfaction is not determinative in penalty assessment under Section 116, which aims to prevent revenue loss. Ultimately, the court dismissed the petition, affirming the validity of the penalty orders and directing each party to bear their own costs. Case-Laws Central Excise Tue, 18 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40716