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When goods were prohibited goods it was primary duty of vessel operator not to allow same to be loaded...

When goods were prohibited goods it was primary duty of vessel operator not to allow same to be loaded into vessel – Thus, vessel operator having conscious knowledge of mis-declaration and exporting prohibited goods - levy of token penalty of ₹ 10,000/- (Rupees ten thousand only) on the vessel operator sends a wrong message to the society as to weak tax administration and bonus to evasion - AT .....

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