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TMI Blog2001 (11) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ner and the carrier cannot be deemed to be an agent of the person incharge of the conveyance under Section 148 of the Act. 2.It appears that the aircrafts of the appellants unloaded their cargo at the Indira Gandhi International Airport, Delhi. They were issued show cause notices alleging that some of the packages airlifted for India were found short and required from them as to why penalty as detailed in the show cause notices be not imposed upon them. The notices were appropriately replied disputing the facts stated therein and pleading that show cause notices had been issued to wrong persons because the appellants were not the 'person incharge' of the conveyance, liable to be dealt under Section 116 of the Act. It was further contended that the deficient quantities noticed in the cargo at the time of preparation of the segregation report were infact either pilferaged at Delhi Aiport after the cargo had been unloaded from the conveyance and before the preparation of the segregation report under Section 45 of the Act or were not loaded on the conveyance at all. The Assistant Commissioner of Customs was not satisfied with the reply submitted to the show cause notice. The said appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch order shall be given until the person in charge of the conveyance has satisfied the proper officer that no penalty is leviable on him under Section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct. Section 45 puts restrictions on custody and removal of the imported goods. Section 116 of the Act provides : "116. Penalty for not account for goods. - If any goods loaded in a conveyance for importation into India, or any goods transhipped under the provisions of this Act or coastal goods carried in a conveyance, are not unloaded at their place of destination in India, or if the quantity unloaded is short of the quantity to be unloaded at that destination, and if the failure to unload or the deficiency is not accounted for to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, the person-in-charge of the conveyance shall be liable, - (a) in the case of goods loaded in a conveyance for importation into India or goods transhipped under the provisions of this Act, to a penalty n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ple of harmonious construction is that effect shall be given to all the provisions and for that any provision of the statute should be construed with reference to the other provisions so as to make it workable. A particular provision cannot be picked up and interpreted to defeat another provision made in that behalf under the statute. It is the duty of the court to make such construction of a statute which shall suppress the mischief and advance the remedy. While interpreting a statute the courts are required to keep in mind the consequences which are likely to flow upon the intended interpretation. 9.The scheme of the Act provides that the cargo must be unloaded at the place of intended destination and it should not be short of the quantity. Where it is found that the cargo has not been unloaded at the requisite destination or the deficiencies are not accounted for to the satisfaction of the authorities under the Act, the person incharge of the conveyance shall be liable in terms of Section 116 of the Act. Besides the person incharge of the conveyance, the liability could be fastened upon his agent appointed under the Act or a person representing the officer incharge who has acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the cargo manifest. Till then the cargo remains in possession and control of the carrier airlines and they all along have to keep the safety of the goods. If any loss or pilferage takes place prior to the handing over of the cargo to the custodian the goods cannot be taken as accounted for by the carrier. The process of unloading and accounting of the cargo clearly and unambiguously shows that the goods are handed over by such persons who are the representatives of the carrier and represent themselves as an agent of the "person incharge" of the conveyance. It is undisputed that such person who represent themselves as agent of the officer incharge of the conveyance are accepted as such by the officers of the respondents dealing with the carrier. 11.All the authorities under the Act have found on facts that the cargo was being dealt with by the representatives of the officer incharge of the conveyance which was owned and are possessed by the appellants. The appellants have tried to take shelter under the technicalities of law to avoid their liability without disputing the fact that packages or quantities in the packages were found short. 12.Accepting the submission of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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