https://www.taxtmi.com/caselaws?id=72601 Customs authorities seized contraband goods, including video cassette recorders and tapes, from a ship, suspecting smuggling. The Chief Officer's responsibility was established as he controlled the masthouse where the goods were found. The Master's lack of proper vigilance led to penalties for both. The tribunal upheld penalties against the individuals but reduced the Master's penalty to Rs. 5,000 and the Shipping Corporation's fine to Rs. 50,000. The appeal was dismissed with modifications to penalties and fines based on the evidence presented. en-us Tue, 21 Oct 1986 00:00:00 +0530 Fri, 20 May 2011 17:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72601 Customs authorities seized contraband goods, including video cassette recorders and tapes, from a ship, suspecting smuggling. The Chief Officer's responsibility was established as he controlled the masthouse where the goods were found. The Master's lack of proper vigilance led to penalties for both. The tribunal upheld penalties against the individuals but reduced the Master's penalty to Rs. 5,000 and the Shipping Corporation's fine to Rs. 50,000. The appeal was dismissed with modifications to penalties and fines based on the evidence presented. Case-Laws Customs Tue, 21 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72601