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.

[KASTURI SETHI]

It depends upon the statement tendered by the transporter. However, all facts have not been disclosed here. How the CHA has not been show caused ? Nothing can be said without going into full and true details of the case/SCN.

AI Summary

Liability for abetment turns on whether an individual's acts or omissions rendered goods liable to confiscation; facts determine culpability. Liability under the confiscation provision for 'Any Person' or for abetment depends on whether the individual did or omitted an act rendering goods liable to confiscation or abetted such an act; determining whether a transporter can be charged as an abettor when it only transported goods and did not receive a show-cause notice requires examination of the transporter's statement and the full factual matrix, and cannot be resolved without detailed facts and procedural records.