https://www.taxtmi.com/caselaws?id=42740 The court ruled in favor of the petitioners, represented by Malabar Steamship Co. Ltd., in a case concerning the confiscation of S.S. Janusha under Section 115(2) of the Customs Act, 1962. The court held that without specified precautions in the rules, there could be no constructive liability for the failure to prevent smuggling activities. As neither the owners nor the Captain had actual knowledge of the contraband, and in the absence of specified precautions, the court quashed the order for confiscation, directing the respondents to pay the petitioners' costs. en-us Wed, 20 Jan 1982 00:00:00 +0530 Mon, 14 Jun 2010 10:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42740 The court ruled in favor of the petitioners, represented by Malabar Steamship Co. Ltd., in a case concerning the confiscation of S.S. Janusha under Section 115(2) of the Customs Act, 1962. The court held that without specified precautions in the rules, there could be no constructive liability for the failure to prevent smuggling activities. As neither the owners nor the Captain had actual knowledge of the contraband, and in the absence of specified precautions, the court quashed the order for confiscation, directing the respondents to pay the petitioners' costs. Case-Laws Customs Wed, 20 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42740