Improper exports – ‘goods attempted to be improperly exported’ are liable to confiscation. In brief, attempting to export goods in violation of law, mis-declaring goods, export under false claim of duty drawback or violating rules regarding movement, storage or loading of export goods will make them liable for confiscation (smuggling).
Improper exports – ‗goods attempted to be improperly exported‘ are liable to confiscation. In brief, attempting to export goods in violation of law, mis-declaring goods, export under false claim of duty drawback or violating rules regarding movement, storage or loading of export goods will make them liable for confiscation (smuggling).
Persons who can be penalised – Customs authorities are empowered to impose monetary penalty , confiscation of goods, conveyance etc. These are separately provided as, if, the smuggled goods are abandoned, smuggler may not be traceable. In such cases, it is not possible to impose penalty, but goods can be confiscated. Penalty can be imposed for improper import as well as attempt to improperly export.
any person: who does or omits to do any act which act or omission would render such goods liable for confiscation or who abets in doing or omission of such act ,who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation.
Liability of Ship Owner/Airlines – If goods are unloaded without including in ‗Import manifest‘ or loaded without entering in ‗export manifest‘, the shipper is liable.
