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2013 (8) TMI 99 - CGOVT - CustomsPenalty u/s 116 –person-in-charge of conveyance - All the containers had been received empty – steamer agents could not provide a satisfactory explanation for short-landing and was accountable for the declared quantity of the cargo especially when the seals provided by him were used for sealing the containers - assesse contended that u/s 116 penalty can be imposed only on person-in-charge of the conveyance and not on steamer agent, that seals of containers were found intact and therefore no penalty can be imposed u/s116 - Held that:- As such steamer agent was liable to penal action u/s116 - Section 148 makes it clear that such agent shall be liable for fulfillment in respect of matter in question of all obligations imposed on such person in-charge and to penalties and confiscation which may be incurred in respect of that matter. Knowledge of empty containers – Held that:- It was not at all possible that master of the vessel did not know the fact of empty container loaded in the vessel. Mens- rea - Assesse contended that there was no mens rea on the part of person-in-charge – Held that:- Section 116 makes it clear that penalty was imposed for not unloading the goods which were loaded in vessel for importation into India - There was no requirement of proving mens rea on the part of person-in-charge of conveyance – relying upon M/s. ITC Ltd. v. CCE Delhi [2004 (9) TMI 103 - SUPREME COURT OF INDIA] – order upheld – Decided against assesse.
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