https://www.taxtmi.com/caselaws?id=332012 Unloading of restricted imported goods after Customs permission may involve shared responsibility where the shipping line files the IGM and Customs permits unloading despite a port restriction. Although the vessel's master remains responsible for compliance with applicable unloading restrictions, Customs could have objected before granting permission. The contravention therefore remained undisturbed, but the appellant was not treated as solely liable. Redemption fine and penalty were reduced on the overall facts, reflecting leniency rather than complete exoneration. en-us Wed, 10 Aug 2016 00:00:00 +0530 Wed, 07 Sep 2016 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332012 Unloading of restricted imported goods after Customs permission may involve shared responsibility where the shipping line files the IGM and Customs permits unloading despite a port restriction. Although the vessel's master remains responsible for compliance with applicable unloading restrictions, Customs could have objected before granting permission. The contravention therefore remained undisturbed, but the appellant was not treated as solely liable. Redemption fine and penalty were reduced on the overall facts, reflecting leniency rather than complete exoneration. Case-Laws Customs Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332012