BRITISH AIRWAYS PLC vs UNION OF INDIA

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 under Section 2(31), could not be penalized for shortages in cargo, as the liability rests with the person in charge who had obtained a certificate under Section 42(2)(e). The Court dismissed the appeals against the penalties imposed by customs authorities, affirming that the appellants were not liable under the cited provisions of the Act.