https://www.taxtmi.com/caselaws?id=221787 Penalty on a customs house agent for the vessel's departure before completion of assessment and examination was held unsustainable where the evidence on departure time was inconclusive. The record did not clearly show that the agent's email informed the vessel that clearance formalities were complete, and the shipping agent was already aware that departure could not occur until those formalities ended. In the absence of a clear finding that the appellant had caused the vessel to leave on a mistaken belief of clearance, the benefit of doubt was extended to the appellant. On those facts, the vessel was not shown to have been rendered liable to confiscation, so penalty could not be sustained. en-us Wed, 20 Jun 2012 00:00:00 +0530 Sat, 30 Mar 2013 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221787 Penalty on a customs house agent for the vessel's departure before completion of assessment and examination was held unsustainable where the evidence on departure time was inconclusive. The record did not clearly show that the agent's email informed the vessel that clearance formalities were complete, and the shipping agent was already aware that departure could not occur until those formalities ended. In the absence of a clear finding that the appellant had caused the vessel to leave on a mistaken belief of clearance, the benefit of doubt was extended to the appellant. On those facts, the vessel was not shown to have been rendered liable to confiscation, so penalty could not be sustained. Case-Laws Customs Wed, 20 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221787