https://www.taxtmi.com/caselaws?id=92407 A mere discrepancy between the number of packages shown in the service bill of lading and the import manifest did not, by itself, justify penalty under the Customs Act. The goods were re-imported normal goods, cleared without payment of duty, and were not contraband; in the absence of aggravating circumstances, the mistaken short-mention in the manifest was treated as an insufficient basis for penal action. Penalty was therefore not warranted and the appeal was allowed with consequential relief. en-us Thu, 26 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 14:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92407 A mere discrepancy between the number of packages shown in the service bill of lading and the import manifest did not, by itself, justify penalty under the Customs Act. The goods were re-imported normal goods, cleared without payment of duty, and were not contraband; in the absence of aggravating circumstances, the mistaken short-mention in the manifest was treated as an insufficient basis for penal action. Penalty was therefore not warranted and the appeal was allowed with consequential relief. Case-Laws Customs Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92407