https://www.taxtmi.com/caselaws?id=91726 The Appellate Tribunal CEGAT, Mumbai upheld the confiscation of seized scrap under Section 111(g) of the Customs Act, 1962, due to being foreign origin goods not declared in the manifest. However, confiscation under other sections was not confirmed. The captain of the ship and steamer agents faced penalties for contravention, while the barge owner was exonerated. The responsibility for filing import manifests was clarified to lie with the conveyance's person in charge. Despite dismissing most of the appeal, the penalty on the appellant was reduced from Rs. 50,000 to Rs. 20,000 for justice. en-us Tue, 12 Jan 1999 00:00:00 +0530 Thu, 20 Oct 2011 14:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91726 The Appellate Tribunal CEGAT, Mumbai upheld the confiscation of seized scrap under Section 111(g) of the Customs Act, 1962, due to being foreign origin goods not declared in the manifest. However, confiscation under other sections was not confirmed. The captain of the ship and steamer agents faced penalties for contravention, while the barge owner was exonerated. The responsibility for filing import manifests was clarified to lie with the conveyance's person in charge. Despite dismissing most of the appeal, the penalty on the appellant was reduced from Rs. 50,000 to Rs. 20,000 for justice. Case-Laws Customs Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91726