TaxTMI 
TaxTMI 
1999 (9) TMI 103
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....ccount of short-landing of goods on the person-in-charge of the conveyance. The expression person-in-charge has been defined in Section 2, sub-section (31) of the Act to mean : in relation to an aircraft, the Commander or pilot-in-charge of the aircraft." The aircraft in question had a pilot-in-charge and notice under Section 116 of the Act should have addressed to him rather than to the petitioner who is the owner of the conveyance. 2.We have heard the learned Counsel for the parties. Mr. Neeraj Kaul, the learned Counsel for the respondents submitted in reply to the above argument that in view of the provision of Section 148 of the Act, the owner of the conveyance is deemed to be the agent of the person-in-charge of the conveyance and the....
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....tion would cripple operations. If it is held that a pilot has to personally go through the lengthy process under Section 116 of the Act the aircraft will have to remain grounded. 5.Next it was argued that requirement of Section 42 of the Act has not been satisfied and, therefore, the impugned action is vitiated. The relevant portion of Section 42 is reproduced as under :- No conveyance to leave without written order"42. : The person-in-charge of a(1) conveyance which has brought any imported goods or has loaded any export goods at a customs station shall not cause or permit the conveyance to depart from that customs station until a written order to that effect has been given by the proper officer. No such order shall be given until- (a....