Appeal on Cargo Confiscation Reduced: Fine and Penalty Reduced Due to Violation of Section 32

The Appellate Tribunal CESTAT, Mumbai partially allowed the appeal on the confiscation of cargo on vessel S.S. Pravdinsk under the Customs Act, 1962. The fine and penalty were reduced to Rs. 50,000 and Rs. 10,000 respectively due to the violation of Section 32 regarding the filing of the Import General Manifest after unloading.

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The Appellate Tribunal CESTAT, Mumbai partially allowed an appeal regarding the confiscation of cargo on vessel S.S. Pravdinsk under the Customs Act, 1962. The final Import General Manifest was filed after unloading, resulting in a violation of Section 32. The fine and penalty were reduced to Rs. 50,000 and Rs. 10,000 respectively.

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