https://www.taxtmi.com/caselaws?id=41755 Section 116 of the Customs Act makes a carrier liable only where short landing or deficiency is not satisfactorily accounted for. Where cargo had been handed over to port authorities, proper tallying and documentation were lacking, and the shortage was not shown to stem from deliberate default, penalty could not be imposed mechanically. The article applies the principle that penalty proceedings are quasi-criminal and should not be sustained for technical or venial breaches, or for bona fide conduct lacking contumacious or dishonest intent. On that basis, the penalty orders against the carrier were quashed. en-us Thu, 03 Apr 1986 00:00:00 +0530 Sat, 05 Jun 2010 18:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41755 Section 116 of the Customs Act makes a carrier liable only where short landing or deficiency is not satisfactorily accounted for. Where cargo had been handed over to port authorities, proper tallying and documentation were lacking, and the shortage was not shown to stem from deliberate default, penalty could not be imposed mechanically. The article applies the principle that penalty proceedings are quasi-criminal and should not be sustained for technical or venial breaches, or for bona fide conduct lacking contumacious or dishonest intent. On that basis, the penalty orders against the carrier were quashed. Case-Laws Customs Thu, 03 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41755