{"id":251923,"date":"2003-11-04T00:00:00","date_gmt":"2003-11-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003"},"modified":"2019-02-12T22:43:53","modified_gmt":"2019-02-12T17:13:53","slug":"seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003","title":{"rendered":"Seahorse Shipping And &#8230; vs Union Of India (Uoi) on 4 November, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Seahorse Shipping And &#8230; vs Union Of India (Uoi) on 4 November, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (163) ELT 145 Bom<\/div>\n<div class=\"doc_author\">Author: J Devadhar<\/div>\n<div class=\"doc_bench\">Bench: R Khandeparkar, J Devadhar<\/div>\n<p id=\"p_1\">JUDGMENT<\/p>\n<p>J.P. Devadhar, J.\n<\/p>\n<p id=\"p_1\">1. The petitioners have challenged the penalty levied upon them under <a href=\"\/doc\/299908\/\" id=\"a_1\">Section 116<\/a> of the Customs Act, 1962 for the alleged short landing of the goods. In the orders impugned in the petition, it is stated that action is taken against the petitioners solely based on the outturn report of the B.P.T. In the affidavit in reply, it is admitted by the respondents that as per the tally sheet of the B.P.T. at the time of discharge of the containers from the vessel, the seals of the containers were intact. If the seals put on the containers were intact, then for any shortage of goods stuffed inside the containers by the foreign suppliers, the shipping agents cannot be made liable. Whether the penalty can be levied upon the shipping agents under <a href=\"\/doc\/299908\/\" id=\"a_1\">Section 116<\/a> of the Customs Act, 1962, solely based on the outturn report of the B.P.T., has been considered by this Court in the case of <a href=\"\/doc\/310725\/\" id=\"a_2\">Forbes Forbes Campbell and Co. Ltd. v. The Deputy Col-lector of Customs Manifest Clearance Department and Anr<\/a>., reported in 2003 (162) E.L.T. 88 (Bom.) = 2002 (4) ALL MR 225 and it is held that penalty cannot be levied upon the shipping agents\/master of the vessel under <a href=\"\/doc\/299908\/\" id=\"a_3\">Section 116<\/a> of the Customs Act, 1962, solely based on the outturn report of the B.P.T. In this view of the matter, the penalty levied against the petitioners cannot be sustained. Accordingly, the impugned orders passed by the authorities below are quashed and set aside. The rule is made absolute in terms of prayer clause (a) with no order as to costs. The respondents shall refund the penalty amount of Rs. 81,060\/- already paid by the petitioners within a period of ten weeks from today. It is made clear that if the said amount is not refunded within ten weeks from today, then the respondents shall be liable to pay interest @ 10% p.a. on the said amount of Rs. 81,060\/- from 1-1-2004 till payment.\n<\/p>\n<p id=\"p_2\">2. Certified copy expedited.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Seahorse Shipping And &#8230; vs Union Of India (Uoi) on 4 November, 2003 Equivalent citations: 2004 (163) ELT 145 Bom Author: J Devadhar Bench: R Khandeparkar, J Devadhar JUDGMENT J.P. Devadhar, J. 1. The petitioners have challenged the penalty levied upon them under Section 116 of the Customs Act, 1962 for the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[11,8],"tags":[],"class_list":["post-251923","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Seahorse Shipping And ... vs Union Of India (Uoi) on 4 November, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Seahorse Shipping And ... vs Union Of India (Uoi) on 4 November, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2003-11-03T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-02-12T17:13:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Seahorse Shipping And &#8230; vs Union Of India (Uoi) on 4 November, 2003\",\"datePublished\":\"2003-11-03T18:30:00+00:00\",\"dateModified\":\"2019-02-12T17:13:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003\"},\"wordCount\":369,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Bombay High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003\",\"name\":\"Seahorse Shipping And ... vs Union Of India (Uoi) on 4 November, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2003-11-03T18:30:00+00:00\",\"dateModified\":\"2019-02-12T17:13:53+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Seahorse Shipping And &#8230; vs Union Of India (Uoi) on 4 November, 2003\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Seahorse Shipping And ... vs Union Of India (Uoi) on 4 November, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003","og_locale":"en_US","og_type":"article","og_title":"Seahorse Shipping And ... vs Union Of India (Uoi) on 4 November, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2003-11-03T18:30:00+00:00","article_modified_time":"2019-02-12T17:13:53+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Seahorse Shipping And &#8230; vs Union Of India (Uoi) on 4 November, 2003","datePublished":"2003-11-03T18:30:00+00:00","dateModified":"2019-02-12T17:13:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003"},"wordCount":369,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Bombay High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003","url":"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003","name":"Seahorse Shipping And ... vs Union Of India (Uoi) on 4 November, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2003-11-03T18:30:00+00:00","dateModified":"2019-02-12T17:13:53+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/seahorse-shipping-and-vs-union-of-india-uoi-on-4-november-2003#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Seahorse Shipping And &#8230; vs Union Of India (Uoi) on 4 November, 2003"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/251923","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=251923"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/251923\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=251923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=251923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=251923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}