https://www.taxtmi.com/caselaws?id=74760 The judge overturned the Addl. Collector's decision to confiscate goods and impose a fine for the technical lapse of not registering a contract with the Iron & Steel Controller within 15 days under O.G.L. The judge emphasized the unintentional nature of the non-registration, the impracticality of immediate compliance due to the contract timing, and the need to differentiate between minor lapses and significant violations in customs matters. The decision favored the appellants, directing a refund of any fine paid and setting aside the confiscation order. en-us Thu, 16 Jun 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74760 The judge overturned the Addl. Collector's decision to confiscate goods and impose a fine for the technical lapse of not registering a contract with the Iron & Steel Controller within 15 days under O.G.L. The judge emphasized the unintentional nature of the non-registration, the impracticality of immediate compliance due to the contract timing, and the need to differentiate between minor lapses and significant violations in customs matters. The decision favored the appellants, directing a refund of any fine paid and setting aside the confiscation order. Case-Laws Customs Thu, 16 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74760