https://www.taxtmi.com/caselaws?id=167521 Undeclared currency found on a vessel and omitted from the vessel's currency declaration was treated as prohibited goods under the foreign exchange law and therefore liable to confiscation under the Customs Act, because the explanation that it belonged to passengers was unsupported and the records were not reliably maintained. Penalties were also sustained against the Master, the Chief Purser and other crew members because the person in charge was responsible for the manifest, the declaration made on the Master's authority was incorrect, and the remaining officers were found to have assisted in removing and dealing with currency known to be liable to confiscation. The penalties were not considered excessive. en-us Mon, 18 Mar 1985 00:00:00 +0530 Tue, 23 Dec 2014 11:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167521 Undeclared currency found on a vessel and omitted from the vessel's currency declaration was treated as prohibited goods under the foreign exchange law and therefore liable to confiscation under the Customs Act, because the explanation that it belonged to passengers was unsupported and the records were not reliably maintained. Penalties were also sustained against the Master, the Chief Purser and other crew members because the person in charge was responsible for the manifest, the declaration made on the Master's authority was incorrect, and the remaining officers were found to have assisted in removing and dealing with currency known to be liable to confiscation. The penalties were not considered excessive. Case-Laws Customs Mon, 18 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167521