Other liabilities of carriers: - CBEC's Customs Manual 2023 - Customs

..... 13. Other liabilities of carriers: 13.1 The person in charge of vessel/aircraft has other legal liabilities under the Customs Act, 1962, the non-fulfilment of which may result in suitable penal action, as reflected in Sections 115 and 116 of the Customs Act, 1962. For instance, Sections 115 provides for confiscation of vessel / conveyance in the following circumstances: (a) A conveyance within Indian waters or port or Customs area, which is constructed, adopted, altered or altered for concealing .....

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Other liabilities of carriers - CBEC s Customs Manual 2023 - Customs

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..... of Customs Act and these are not unloaded at the place of destination in India or if the quantity unloaded is short of the quantity to be unloaded at particular destination. Penalty may be waived if failure to unload or deficiency in unloading is accounted for to the satisfaction of competent officer. Thus, if there is any shortage, which is not satisfactorily accounted for, the person incharge of the vessel will be liable to penalty, which may be twice the duty payable on the import goods not a .....

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Other liabilities of carriers - CBEC s Customs Manual 2023 - Customs

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