https://www.taxtmi.com/caselaws?id=42627 The High Court set aside the confiscation of the vessel and the personal penalty imposed on the Master in a case involving the smuggling of contraband on a vessel owned by a government undertaking. The Court found that the Master had taken reasonable precautions to prevent smuggling, as required by the Customs Act, and that the actions of the Master were deemed sufficient despite the absence of specific rules. The Court also ruled that the Master was not obligated to amend the ship's manifest to include seized contraband. The appeal was allowed, and the fines and penalties were refunded, with costs awarded to the appellants. en-us Tue, 05 Oct 1982 00:00:00 +0530 Sat, 12 Jun 2010 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42627 The High Court set aside the confiscation of the vessel and the personal penalty imposed on the Master in a case involving the smuggling of contraband on a vessel owned by a government undertaking. The Court found that the Master had taken reasonable precautions to prevent smuggling, as required by the Customs Act, and that the actions of the Master were deemed sufficient despite the absence of specific rules. The Court also ruled that the Master was not obligated to amend the ship's manifest to include seized contraband. The appeal was allowed, and the fines and penalties were refunded, with costs awarded to the appellants. Case-Laws Customs Tue, 05 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42627