https://www.taxtmi.com/caselaws?id=43031 The High Court upheld the penalty imposed by the Collector of Customs on the petitioners for obstruction during a rummaging operation. The court found that the petitioners' actions in shifting the vessel impeded the customs officers' duties, constituting obstruction under the Customs Act. The court affirmed the competency of customs officers to detain vessels and conduct rummaging operations, emphasizing the obligation of the petitioners to assist in such operations. The penalty was upheld as justified, with the court dismissing the writ petitions challenging the penalty. en-us Wed, 15 May 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43031 The High Court upheld the penalty imposed by the Collector of Customs on the petitioners for obstruction during a rummaging operation. The court found that the petitioners' actions in shifting the vessel impeded the customs officers' duties, constituting obstruction under the Customs Act. The court affirmed the competency of customs officers to detain vessels and conduct rummaging operations, emphasizing the obligation of the petitioners to assist in such operations. The penalty was upheld as justified, with the court dismissing the writ petitions challenging the penalty. Case-Laws Customs Wed, 15 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43031