https://www.taxtmi.com/caselaws?id=49211 The court rejected the revision applications filed by M/s. Singapore Airlines, holding them liable for penalties under Section 116 of the Customs Act, 1962. The court determined that the airlines, acting as self-appointed agents on behalf of the person-in-charge, are responsible for any non-accountal of goods loaded in a conveyance. The alleged short landings were deemed as actual short landings, and the penalties imposed were upheld. en-us Tue, 27 Oct 1998 00:00:00 +0530 Thu, 12 Aug 2010 14:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49211 The court rejected the revision applications filed by M/s. Singapore Airlines, holding them liable for penalties under Section 116 of the Customs Act, 1962. The court determined that the airlines, acting as self-appointed agents on behalf of the person-in-charge, are responsible for any non-accountal of goods loaded in a conveyance. The alleged short landings were deemed as actual short landings, and the penalties imposed were upheld. Case-Laws Customs Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49211