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2020 (3) TMI 491 - AT - CustomsLiability of carrier / shipper - import or goods - short landing of goods - evasion of Customs Duty - HELD THAT:- In the impugned Bill of Lading, the term ‘Shippers Load Stow & Count’ is mentioned in the description. As long as the seal has not been altered or tampered with, the carrier cannot be held liable for the shortage because the carrier was not present at the time of the packing of the container and carrier does not know what the shipper loaded, stowed or counted. Bill of Lading shows details that was provided by the shipper. ‘Shipper’s Load Stow and Count’ is the term seen in the description of the Bill of Lading for the shipment. This term absolves steamer agent/carrier of any claim relating to damaged or missing cargo etc. - The appellant has also submitted documents like enquiry report etc. which shows that they were not responsible for any shortage etc. Moreover, the department also could not produce any proof against the Steamer Agent and imposed penalty mechanically. Appeal allowed - decided in favor of appellant.
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