https://www.taxtmi.com/caselaws?id=43053 Goods recalled immediately after a mistaken consignment and examined as licit cargo could be permitted to be re-exported without duty, fine or penalty where the statutory basis for confiscation or carrier liability was absent. Section 116 of the Customs Act, 1962 could not be fastened on a person who was not in charge of the conveyance, and Section 111(d) was inapplicable because the facts did not show an import or attempted import into India. Filing of an Import General Manifest or an alleged misdeclaration did not, on these facts, bar re-export, though proceedings could still continue against the appropriate persons in accordance with law. en-us Fri, 11 Jan 1991 00:00:00 +0530 Tue, 15 Jun 2010 18:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43053 Goods recalled immediately after a mistaken consignment and examined as licit cargo could be permitted to be re-exported without duty, fine or penalty where the statutory basis for confiscation or carrier liability was absent. Section 116 of the Customs Act, 1962 could not be fastened on a person who was not in charge of the conveyance, and Section 111(d) was inapplicable because the facts did not show an import or attempted import into India. Filing of an Import General Manifest or an alleged misdeclaration did not, on these facts, bar re-export, though proceedings could still continue against the appropriate persons in accordance with law. Case-Laws Customs Fri, 11 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43053