JUDGMENT

Sethi, J.-The appellants are the aircraft carrier engaged in the business of international air transport of passengers and cargo across various countries. They are also operating in India under bilateral agreements executed between the countries of their origin and India. Claiming that as they are not the persons incharge of the aircraft, no liability of shortages of off-loading the complete quantity of goods can be imposed upon them in terms of Section 116 of the Customs Act, 1962 (hereinafter referred to as "the Act"). It is contended that once the officer incharge of the aircraft is given a certificate under Clause (e) of Sub-section (2) of Section 42 of the Act, the authorities cannot re-open the issue. According to the appellants no penalty could be imposed upon either the owner of the aircraft or the carrier as the owner 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 fo