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Customs - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Revision of bill of lading - Penalty - the person who filed the ...

Customs

February 7, 2017

Revision of bill of lading - Penalty - the person who filed the manifest is not proceeded against in its individual capacity but as the agent of the shipping line; the lapse that is to be penalised is that of the shipping line and, if it be that of the agent, is also visited upon the shipping line vicariously - AT

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