https://www.taxtmi.com/caselaws?id=792328 Retained onboard cargo that remained on the vessel throughout, was never unloaded in India, and was later discharged abroad did not acquire the character of imported goods, so confiscation under the Customs Act was not attracted. The absence of a bill of entry and the lack of any showing that the cargo entered domestic commerce were material to that conclusion. Penalty on the steamer agent was also unsustainable because the manifest omission was attributable to the vessel's Master, the agent sought amendment promptly, and the record showed no conscious involvement, connivance, aiding, abetting, or other culpable intent. en-us Mon, 25 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792328 Retained onboard cargo that remained on the vessel throughout, was never unloaded in India, and was later discharged abroad did not acquire the character of imported goods, so confiscation under the Customs Act was not attracted. The absence of a bill of entry and the lack of any showing that the cargo entered domestic commerce were material to that conclusion. Penalty on the steamer agent was also unsustainable because the manifest omission was attributable to the vessel's Master, the agent sought amendment promptly, and the record showed no conscious involvement, connivance, aiding, abetting, or other culpable intent. Case-Laws Customs Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792328