https://www.taxtmi.com/caselaws?id=72460 Goods concealed or falsely described without supporting shipping documents and a full, correct declaration were held liable to confiscation under the Customs framework, because the Import General Manifest alone did not cure the defective disclosure and the record indicated tampering. The vessel was also liable to confiscation under Section 115(2) where the Master was involved in giving legal cover to the cargo, and vessel confiscation did not depend on proving mens rea against the owners. Penalty under Section 112 was set aside for the owners for want of evidence of direct complicity, but was maintained against the Master, whose earlier criminal exoneration did not control the departmental action. en-us Tue, 22 Jan 1985 00:00:00 +0530 Thu, 19 May 2011 16:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72460 Goods concealed or falsely described without supporting shipping documents and a full, correct declaration were held liable to confiscation under the Customs framework, because the Import General Manifest alone did not cure the defective disclosure and the record indicated tampering. The vessel was also liable to confiscation under Section 115(2) where the Master was involved in giving legal cover to the cargo, and vessel confiscation did not depend on proving mens rea against the owners. Penalty under Section 112 was set aside for the owners for want of evidence of direct complicity, but was maintained against the Master, whose earlier criminal exoneration did not control the departmental action. Case-Laws Customs Tue, 22 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72460