https://www.taxtmi.com/caselaws?id=47870 The court upheld the penalty imposed on the petitioner, a steamer agent, under Section 116 of the Customs Act for the short landing of cargo transhipped through feeder vessels. Despite the petitioner's argument that responsibility lay with the shippers, the court found the steamer agent liable as the person in charge of the conveyance. The appellate authority adjusted the penalty amount but maintained the petitioner's liability. The court's decision was influenced by the interpretation of Section 116 and factual circumstances surrounding the cargo transhipment, leading to the dismissal of the petitioner's writ petition. en-us Mon, 13 Jun 2005 00:00:00 +0530 Sat, 31 Jul 2010 12:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47870 The court upheld the penalty imposed on the petitioner, a steamer agent, under Section 116 of the Customs Act for the short landing of cargo transhipped through feeder vessels. Despite the petitioner's argument that responsibility lay with the shippers, the court found the steamer agent liable as the person in charge of the conveyance. The appellate authority adjusted the penalty amount but maintained the petitioner's liability. The court's decision was influenced by the interpretation of Section 116 and factual circumstances surrounding the cargo transhipment, leading to the dismissal of the petitioner's writ petition. Case-Laws Customs Mon, 13 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47870