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2013 (8) TMI 583 - HC - CustomsShort Landing of Goods - Interpretation of Provisions – Penalty u/s 116 - The issue involved was the interpretation of the relevant provisions of the Act as argued by the petitioner - In the case of short landing of the goods Section 116 of the Act provides for penalty for not accounting of goods - Held that:- The petitioner squarely satisfied the term agent or any person as he dealt with the goods at different stages of its shipment - A conjoint reading of Sections 116, 2(31) and 148 of the Act makes it clear that in a case of short landing of goods, if penalty was to be imposed on the person-in-charge of the conveyance, it can also be imposed on the agent so appointed by the person-in-charge of the vessel. It was very clear that the steamer agent had filed Import General Manifest for goods which had been shipped and they also dealt with the customs department for appropriate orders that had to be passed in terms of Section 42 of the Act - The petitioner was a agent duly appointed - It had to be noticed that the authorities below have on facts come to the conclusion that the steamer agent had affixed the seal on the containers after stuffing and the steamer agent took charge of the sealed containers - If thast was the fact, then the customs authorities were justified in taking appropriate action for levying of penalty for the short shipment or no shipment in 40 containers. SHAW WALLACE & CO. LTD. Versus ASSISTANT COLLECTOR OF CUSTOMS & OTHERS [1986 (7) TMI 106 - HIGH COURT OF JUDICATURE AT BOMBAY] - The petitioner as a steamer agent files an Import General Manifest and represents before the customs authorities as an agent of the shipper and conducts all affairs in compliance with the provisions of the Act, then the provisions of Section 116 read with Section 148 of the Act get attracted automatically and as a result penalty becomes leviable - The authorities below were justified in imposing penalty as contemplated under Section 116 of the Act - the writ petition filed for challenging the recovery notice failed – Decided against Petitioner.
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