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2013 (1) TMI 725 - CGOVT - CustomsPenalty u/s 116 - Failure in proper accounting and discharge of the cargo manifest - Held that:- The seals of 41 containers as mentioned in their Bills of Lading and that the seals found in these 41 containers at the time of unloading from the vessel at Tuticorin were entirely different. Government notes further in the instant case the applicants had given undertaking to perform or to procure performances of the entire transport from place at which the goods are taken in charge to the place designated for delivery in the bill of lading. They have also undertaken responsibility for the acts and omission of any person of whose services makes use for the performance of the contract evident by the bill of lading. Hence Government finds much force in the contention of the department that the applicant’s responsibility do not merely stop with providing the containers in which the cargo was stuffed. They have issued an MBL and accepted the responsibility of delivering the cargo properly at the port of delivery as a person-in-charge of conveyance. Person-in-charge of conveyance is responsible for any short landing or non-landing of goods. As per definition in Section 2(31) of Customs Act, 1962, person-in-charge of the conveyance is the master of the vessel. There is no dispute in the matter that all the 41 containers were found empty and total quantity as per Bill of Lading was found short. The steamer agent is an agent of carrier, appointed under Section 148 of Customs Act, 1962 - Section 148 makes it clear that such agent shall be liable for fulfilment in respect of matter in question of all obligations imposed on such person-in-charge by or under this Act or any law for the time being in force and to penalties and confiscation which may be incurred in respect of that matter. As such steamer agent is liable to penal action under Section 116 ibid in this case matter. - Decided against assessee.
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