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Customs - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Penalty u/s 114 - In the case of loading of container on the ...


Shipping Line Liable for Penalty u/s 114; Exporter Not Responsible for Vessel Departure Without Let Export Order.

April 10, 2015

Case Laws     Customs     AT

Penalty u/s 114 - In the case of loading of container on the vessel and sailing of vessel without obtaining 'Let Export Order', the shipping line alone can be held liable for penalty and not the exporter. - AT

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