Shipping Agency Penalized for Non-Compliance with Circular; Intent Irrelevant in Liability Ruling.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Imposition of penalty on shipping agency - Mens rea - irrespective of any reason, if directions provided in the circular is not complied with, whether intentional or unintentional, shipping line is bound to face the consequences. - AT....
TaxTMI