https://www.taxtmi.com/acts?id=1114 Liability is imposed on the person-in-charge of a conveyance where goods loaded for importation into India, goods transhipped under the Act, or coastal goods are not unloaded at their destination in India, or are unloaded short. The failure to unload or the deficiency must be accounted for to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs. For import or transhipment goods, the penalty may extend to twice the duty chargeable; for coastal goods, it may extend to twice the export duty chargeable. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 12:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1114 Liability is imposed on the person-in-charge of a conveyance where goods loaded for importation into India, goods transhipped under the Act, or coastal goods are not unloaded at their destination in India, or are unloaded short. The failure to unload or the deficiency must be accounted for to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs. For import or transhipment goods, the penalty may extend to twice the duty chargeable; for coastal goods, it may extend to twice the export duty chargeable. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1114