https://www.taxtmi.com/caselaws?id=47725 The High Court concluded that both M/s. Patvolk and M/s. Shahi Containers were held responsible for inaccuracies in the import manifest of vessel M.V. Kedah. The Tribunal's decision was overturned, and the appeal was allowed, finding the agents liable under Section 148(2) of the Customs Act, 1962, for penalties imposed. The Court stressed the agents' accountability in ensuring compliance with customs regulations, citing the Supreme Court's precedent in British Airways plc v. Union of India regarding agents' liability for penalties and confiscations. en-us Wed, 05 Apr 2006 00:00:00 +0530 Fri, 30 Jul 2010 14:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47725 The High Court concluded that both M/s. Patvolk and M/s. Shahi Containers were held responsible for inaccuracies in the import manifest of vessel M.V. Kedah. The Tribunal's decision was overturned, and the appeal was allowed, finding the agents liable under Section 148(2) of the Customs Act, 1962, for penalties imposed. The Court stressed the agents' accountability in ensuring compliance with customs regulations, citing the Supreme Court's precedent in British Airways plc v. Union of India regarding agents' liability for penalties and confiscations. Case-Laws Customs Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47725