https://www.taxtmi.com/caselaws?id=796869 Steamer agents lodging and verifying an Import General Manifest act for the person in charge of the conveyance and may incur liability for manifested cargo not unloaded or for deficiencies not satisfactorily explained. Sections 2(31), 30, 31, 116 and 148 of the Customs Act treat an accepted cargo-handling agent as subject to statutory obligations concerning accurate cargo declarations. A substantial mismatch between manifested quantities and goods found in containers, without satisfactory explanation, can attract penalty under Section 116. Bill-of-lading clauses stating that cargo particulars were supplied by shippers and not checked by carriers do not displace these statutory duties. en-us Mon, 10 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796869 Steamer agents lodging and verifying an Import General Manifest act for the person in charge of the conveyance and may incur liability for manifested cargo not unloaded or for deficiencies not satisfactorily explained. Sections 2(31), 30, 31, 116 and 148 of the Customs Act treat an accepted cargo-handling agent as subject to statutory obligations concerning accurate cargo declarations. A substantial mismatch between manifested quantities and goods found in containers, without satisfactory explanation, can attract penalty under Section 116. Bill-of-lading clauses stating that cargo particulars were supplied by shippers and not checked by carriers do not displace these statutory duties. Case-Laws Customs Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796869