https://www.taxtmi.com/caselaws?id=41325 The court held that the clearing and forwarding agent, Messrs. Savitru & Company, was liable for the shortage of goods in an imported shipment. The penalty imposed by the Collector of Customs was initially increased by the Central Board of Revenue, but the court ruled in favor of the company in a writ petition, stating that penalties could not be enhanced by the appellate body without an appeal by the customs authorities. The judgment clarified liability of clearing agents, interpreted Customs Act provisions on penalties, and restricted the authority of appellate bodies to enhance penalties without an appeal by the Department or Government of India. en-us Tue, 09 Nov 1982 00:00:00 +0530 Wed, 02 Jun 2010 10:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41325 The court held that the clearing and forwarding agent, Messrs. Savitru & Company, was liable for the shortage of goods in an imported shipment. The penalty imposed by the Collector of Customs was initially increased by the Central Board of Revenue, but the court ruled in favor of the company in a writ petition, stating that penalties could not be enhanced by the appellate body without an appeal by the customs authorities. The judgment clarified liability of clearing agents, interpreted Customs Act provisions on penalties, and restricted the authority of appellate bodies to enhance penalties without an appeal by the Department or Government of India. Case-Laws Central Excise Tue, 09 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41325