https://www.taxtmi.com/caselaws?id=107961 Liability for failure to file a full and correct manifest could not be imposed on a slot charterer or steamer agent where Section 2(31) of the Customs Act, 1962 identified the master of the vessel as the person in charge of the conveyance. On that construction, the statutory responsibility for the manifest rested with the master, so penalties against the slot charterer and steamer agent were not sustainable and were set aside, with consequential relief granted. en-us Fri, 12 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 11:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107961 Liability for failure to file a full and correct manifest could not be imposed on a slot charterer or steamer agent where Section 2(31) of the Customs Act, 1962 identified the master of the vessel as the person in charge of the conveyance. On that construction, the statutory responsibility for the manifest rested with the master, so penalties against the slot charterer and steamer agent were not sustainable and were set aside, with consequential relief granted. Case-Laws Customs Fri, 12 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107961