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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

Customs - 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 agen .....

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