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Customs - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Short Landing of Goods - The petitioner as a steamer agent files ...

Case Laws     Customs

August 22, 2013

Short Landing of Goods - The petitioner as a steamer agent files an Import General Manifest and represents before the customs authorities as an agent of the shipper and conducts all affairs in compliance with the provisions of the Act, then the provisions of Section 116 read with Section 148 of the Act get attracted automatically and as a result penalty becomes leviable - HC

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