Case Law Details
Case Name : Global Ace Shipping Lines Inc. Vs Office of The Principal Commissioner of Customs (Import-I) And Another (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Global Ace Shipping Lines Inc. Vs Office of The Principal Commissioner of Customs (Import-I) and Another (Bombay High Court)
If a conveyance is used as a means of transport in the smuggling of any goods, it shall be liable to be confiscated. However, it will not be confiscated if the owner proves that it was so used without his knowledge or connivance or that of his agent and the person in charge of the conveyance. As per the proviso, where such conveyance is used for carriage of goods or passengers on hire, the owner of the conveyance has to be given an option to pay fine in lieu of confiscat...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.
One Comment
Cancel reply


Very interesting case study