https://www.taxtmi.com/caselaws?id=178383 The Calcutta HC discussed the Customs Act duty of the person-in-charge to file a correct import manifest where clandestinely imported prohibited goods were found on board without the master's knowledge. It noted that non-mention of required goods could attract confiscation under section 111(f), but the statutory scheme also preserved a safeguard under section 30(3) where the proper officer is satisfied that there was no fraudulent intention. The Court further rejected the argument that section 111(f) became inoperative for want of fresh regulations, holding that the continuing provisions saved under section 160(3) kept the scheme workable. en-us Wed, 23 Apr 1969 00:00:00 +0530 Wed, 03 Feb 2016 16:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178383 The Calcutta HC discussed the Customs Act duty of the person-in-charge to file a correct import manifest where clandestinely imported prohibited goods were found on board without the master's knowledge. It noted that non-mention of required goods could attract confiscation under section 111(f), but the statutory scheme also preserved a safeguard under section 30(3) where the proper officer is satisfied that there was no fraudulent intention. The Court further rejected the argument that section 111(f) became inoperative for want of fresh regulations, holding that the continuing provisions saved under section 160(3) kept the scheme workable. Case-Laws Customs Wed, 23 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178383