https://www.taxtmi.com/caselaws?id=44937 Goods found within customs waters were held liable to confiscation under Sections 111(d) and 111(f) because they were dutiable or prohibited goods not properly manifested, and confiscation under the Customs Act did not depend on mens rea. The vessel was also liable to confiscation under Section 115(2) on the factual finding that the voyage was not bona fide, and the personal penalty on the concerned respondent under Section 112 was sustained. Absence of separate notice directly to the cargo owners did not invalidate confiscation because notice was given to the persons responsible for the contravention and no prejudice was shown; substantial compliance with Section 124 was sufficient. en-us Thu, 16 Jul 1998 00:00:00 +0530 Wed, 13 Jul 2016 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44937 Goods found within customs waters were held liable to confiscation under Sections 111(d) and 111(f) because they were dutiable or prohibited goods not properly manifested, and confiscation under the Customs Act did not depend on mens rea. The vessel was also liable to confiscation under Section 115(2) on the factual finding that the voyage was not bona fide, and the personal penalty on the concerned respondent under Section 112 was sustained. Absence of separate notice directly to the cargo owners did not invalidate confiscation because notice was given to the persons responsible for the contravention and no prejudice was shown; substantial compliance with Section 124 was sufficient. Case-Laws Customs Thu, 16 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44937