https://www.taxtmi.com/caselaws?id=89177 The appeals were allowed, and the impugned order of confiscation of imported Cassia under the Customs Act, 1962, and imposition of penalty was set aside. It was determined that the cargo was loaded on 14-11-1988 in Singapore, covered by the Open General Licence (OGL) before its policy amendment, despite discrepancies in voyage numbers and the vessel's subsequent return to Singapore on a different voyage. The bills of lading confirmed the cargo loaded in Singapore, holding the carrier liable, and thus, the confiscation and penalty were overturned. en-us Mon, 24 Aug 1998 00:00:00 +0530 Thu, 19 May 2022 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89177 The appeals were allowed, and the impugned order of confiscation of imported Cassia under the Customs Act, 1962, and imposition of penalty was set aside. It was determined that the cargo was loaded on 14-11-1988 in Singapore, covered by the Open General Licence (OGL) before its policy amendment, despite discrepancies in voyage numbers and the vessel's subsequent return to Singapore on a different voyage. The bills of lading confirmed the cargo loaded in Singapore, holding the carrier liable, and thus, the confiscation and penalty were overturned. Case-Laws Customs Mon, 24 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89177