https://www.taxtmi.com/highlights?id=33168 Revision of bill of lading - Penalty - the person who filed the manifest is not proceeded against in its individual capacity but as the agent of the shipping line; the lapse that is to be penalised is that of the shipping line and, if it be that of the agent, is also visited upon the shipping line vicariously - AT en-us Tue, 07 Feb 2017 10:12:24 +0530 Tue, 07 Feb 2017 10:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33168 Revision of bill of lading - Penalty - the person who filed the manifest is not proceeded against in its individual capacity but as the agent of the shipping line; the lapse that is to be penalised is that of the shipping line and, if it be that of the agent, is also visited upon the shipping line vicariously - AT Highlights Customs Tue, 07 Feb 2017 10:12:24 +0530 https://www.taxtmi.com/highlights?id=33168