Meaning in the legislature of 'Any Person' .

[GurjeetSingh Walia]

SEction 114 : Any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 113, or abets the doing or omission of such an act, shall be liable, -

What is the meaning of 'ANY PERSON' and ABETS the 'doing or omission ' of such an act '

Can the person transported the goods upto warehouse, CHA filed Shipping Bill and the goods are de stuffed at warehouse, assessed by proper officer under section 17 and examined by the proper officer LEO given under section 51 can transporter show cause under section 114 for classification dispute charging as a abettor even he had not done any act under this Act ( Customs Act 1962 ) and the CHA had not show caused.

AI Summary

Can a Transporter Be Liable as an Abettor Under Section 114 of the Customs Act 1962? A discussion on the interpretation of 'any person' and 'abets' under Section 114 of the Customs Act 1962 addresses whether a transporter can be held liable as an abettor in a classification dispute when they have not committed any act under the Act, and the Customs House Agent (CHA) has not been issued a show cause notice. The response suggests that liability depends on the transporter's statement and that not all facts have been disclosed, particularly regarding the CHA's involvement. Further details are necessary to provide a definitive answer.