Levy of penalty on person-in-charge of vessel or its agent - ...
Case Laws Customs
June 17, 2016
Levy of penalty on person-in-charge of vessel or its agent - short landing of goods - The appellant, for all practical purposes, is liable to be treated as "any other person" if not as an agent of the "person-in-charge" of the conveyance and hence liable to suffer the penalty as provided for u/s 116 - HC
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