Manifest filing liability cannot be fastened on a slot charterer or steamer agent where the master is the person in charge.

Liability for failure to file a full and correct manifest could not be imposed on a slot charterer or steamer agent where Section 2(31) of the Customs Act, 1962 identified the master of the vessel as the person in charge of the conveyance. On that construction, the statutory responsibility for the manifest rested with the master, so penalties against the slot charterer and steamer agent were not sustainable and were set aside, with consequential relief granted.

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Issues: Whether a slot charterer or steamer agent can be held liable to penalty for failure to file a full and correct manifest for goods.

Analysis: The statutory definition of the person in charge of a vessel under Section 2(31) of the Customs Act, 1962 identifies the master of the vessel as the relevant person. On that construction, the responsibility for filing a full and correct manifest could not be fastened on the slot charterer or the steamer agent so as to sustain penalty against them.

Conclusion: The penalties on the appellants were not sustainable and were set aside.

Final Conclusion: The appeals succeeded and the penalties were cancelled with consequential relief.

Ratio Decidendi: Liability for failure to file a full and correct manifest cannot be imposed on a slot charterer or steamer agent when the statute identifies the master of the vessel as the person in charge of the conveyance.

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