Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowle...
Page of 4809
Press 'Enter' after typing page number.
4581 to 4600 of 96174 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
A steamer agent's penalty under Section 112(a) of the Customs Act was set aside because it filed the IGM on the Master's declarations, promptly sought amendment on confirmation of the retained onboard cargo, and there was no evidence of conscious involvement, connivance, aiding, abetting, or deliberate suppression. The Tribunal held that a mere procedural lapse, inadvertent omission, or communication failure is insufficient for penal liability. It also ruled that retained onboard cargo which remained continuously on the vessel, was never unloaded in India, and was discharged abroad did not acquire the character of imported goods and therefore was not liable to confiscation under Section 111.
A steamer agent's penalty under Section 112(a) of the Customs Act was set aside because it filed the IGM on the Master's declarations, promptly sought amendment on confirmation of the retained onboard cargo, and there was no evidence of conscious involvement, connivance, aiding, abetting, or deliberate suppression. The Tribunal held that a mere procedural lapse, inadvertent omission, or communication failure is insufficient for penal liability. It also ruled that retained onboard cargo which remained continuously on the vessel, was never unloaded in India, and was discharged abroad did not acquire the character of imported goods and therefore was not liable to confiscation under Section 111.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
