https://www.taxtmi.com/caselaws?id=187078 Clandestinely brought goods on a vessel were treated as imported goods and therefore had to be included in the import manifest under the Customs Act, with omission exposing the goods to confiscation and the responsible person to penalty, subject to the safeguard for incorrect or incomplete manifests made without fraudulent intention. The absence of fresh regulations did not render Section 111(f) inoperative, because the earlier manifest regime continued to apply consistently with the Act. However, where the vessel was not confiscated for want of knowledge or connivance and no fraudulent intention in the manifest was found, the personal penalty on the Master could not stand and the statutory protection in Section 30(3) had to be given effect. en-us Tue, 23 Apr 1968 00:00:00 +0530 Sat, 08 Oct 2016 12:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187078 Clandestinely brought goods on a vessel were treated as imported goods and therefore had to be included in the import manifest under the Customs Act, with omission exposing the goods to confiscation and the responsible person to penalty, subject to the safeguard for incorrect or incomplete manifests made without fraudulent intention. The absence of fresh regulations did not render Section 111(f) inoperative, because the earlier manifest regime continued to apply consistently with the Act. However, where the vessel was not confiscated for want of knowledge or connivance and no fraudulent intention in the manifest was found, the personal penalty on the Master could not stand and the statutory protection in Section 30(3) had to be given effect. Case-Laws Customs Tue, 23 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187078