https://www.taxtmi.com/caselaws?id=90236 Section 30 of the Customs Act, 1962 places the duty to file a correct cargo manifest on the master of the vessel, or on his agent, and not on a slot charterer or its local agent. Because the omitted containers were part of the slot charterer's arrangements but no statutory duty attached to the appellant, penalty under Section 112 could not be sustained against the local agent. The text also notes that the manifest was permitted to be amended and the cargo was cleared, reinforcing the absence of a customs liability on the appellant. en-us Wed, 16 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 15:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90236 Section 30 of the Customs Act, 1962 places the duty to file a correct cargo manifest on the master of the vessel, or on his agent, and not on a slot charterer or its local agent. Because the omitted containers were part of the slot charterer's arrangements but no statutory duty attached to the appellant, penalty under Section 112 could not be sustained against the local agent. The text also notes that the manifest was permitted to be amended and the cargo was cleared, reinforcing the absence of a customs liability on the appellant. Case-Laws Customs Wed, 16 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90236