Customs penalty for non-accounting of goods unloaded short or not delivered at destination under conveyance obligations. Liability is imposed on the person-in-charge of a conveyance where goods loaded for importation into India, goods transhipped under the Act, or coastal goods are not unloaded at their destination in India, or are unloaded short. The failure to unload or the deficiency must be accounted for to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs. For import or transhipment goods, the penalty may extend to twice the duty chargeable; for coastal goods, it may extend to twice the export duty chargeable.
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Provisions expressly mentioned in the judgment/order text.
Customs penalty for non-accounting of goods unloaded short or not delivered at destination under conveyance obligations.
Liability is imposed on the person-in-charge of a conveyance where goods loaded for importation into India, goods transhipped under the Act, or coastal goods are not unloaded at their destination in India, or are unloaded short. The failure to unload or the deficiency must be accounted for to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs. For import or transhipment goods, the penalty may extend to twice the duty chargeable; for coastal goods, it may extend to twice the export duty chargeable.
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