https://www.taxtmi.com/caselaws?id=92437 Omission of two import cases from the Import General Manifest, caused by late receipt of bills of lading, was treated as a rectifiable manifest error rather than a penal default under the Customs Act, 1962. The amendment request was made promptly after the omission was discovered, and the surrounding facts showed no suspicious or contraband-related import; the goods were also not confiscated. On that basis, the statutory power to permit correction supported acceptance of the manifest amendment, and penalty for unmanifested goods was held unsustainable and set aside. en-us Tue, 14 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 16:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92437 Omission of two import cases from the Import General Manifest, caused by late receipt of bills of lading, was treated as a rectifiable manifest error rather than a penal default under the Customs Act, 1962. The amendment request was made promptly after the omission was discovered, and the surrounding facts showed no suspicious or contraband-related import; the goods were also not confiscated. On that basis, the statutory power to permit correction supported acceptance of the manifest amendment, and penalty for unmanifested goods was held unsustainable and set aside. Case-Laws Customs Tue, 14 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92437