https://www.taxtmi.com/caselaws?id=80149 Polyester fibre imported in place of declared wool waste and viscose staple fibre was treated as liable to confiscation under the Customs Act for breach of import control restrictions, while the manifest omission could not be attributed to the importer because that duty rests on the person in charge of the conveyance. Penal liability was also upheld on a preponderance of probabilities from the surrounding circumstances, even without direct proof of collusion. The redemption fine and personal penalty were reduced because prolonged detention and demurrage made the original amounts excessive. en-us Mon, 10 Oct 1988 00:00:00 +0530 Wed, 15 Jun 2011 11:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80149 Polyester fibre imported in place of declared wool waste and viscose staple fibre was treated as liable to confiscation under the Customs Act for breach of import control restrictions, while the manifest omission could not be attributed to the importer because that duty rests on the person in charge of the conveyance. Penal liability was also upheld on a preponderance of probabilities from the surrounding circumstances, even without direct proof of collusion. The redemption fine and personal penalty were reduced because prolonged detention and demurrage made the original amounts excessive. Case-Laws Customs Mon, 10 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80149