M/S.British Airways Plc vs Union Of India & Ors

The Supreme Court addressed the liability of aircraft carriers under the Customs Act, 1962, specifically Sections 116 and 148. The Court held that the appellants, not being the 'person in charge' as defined in Section 2(31), could not be penalized for shortages in cargo, as the person in charge had obtained a certificate from the officer in charge under Section 42(2)(e). The Court dismissed the appeals against the imposition of penalties, affirming that the appellants were not liable under the Act.