https://www.taxtmi.com/caselaws?id=41755 Section 116 of the Customs Act makes a carrier liable for short landing only where the failure to unload goods or the deficiency is not satisfactorily accounted for to customs authorities. Where cargo has been handed to port authorities but tallying and documentation are deficient, and the shortage is not attributable to deliberate carrier default, penalty should not be imposed mechanically. Penalty proceedings are quasi-criminal; a legally permissible penalty may be refused for a technical or venial breach, or bona fide conduct lacking contumacious or dishonest intent. Penalty is therefore unsustainable where surrounding circumstances satisfactorily explain the deficiency. 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 for short landing only where the failure to unload goods or the deficiency is not satisfactorily accounted for to customs authorities. Where cargo has been handed to port authorities but tallying and documentation are deficient, and the shortage is not attributable to deliberate carrier default, penalty should not be imposed mechanically. Penalty proceedings are quasi-criminal; a legally permissible penalty may be refused for a technical or venial breach, or bona fide conduct lacking contumacious or dishonest intent. Penalty is therefore unsustainable where surrounding circumstances satisfactorily explain the deficiency. Case-Laws Customs Thu, 03 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41755