https://www.taxtmi.com/caselaws?id=92444 Bona fide transit cargo for Nepal landed in sealed containers at an approved customs area was held not liable to absolute confiscation or penalty where contemporaneous commercial and banking documents supported the Nepal destination and no fraudulent intention was established. The incomplete Import General Manifest was treated as a curable defect because consignee details were unavailable when filed and the surrounding record supported the transit claim. The consignments were permitted to proceed to Nepal under the usual safeguards, and the penalties were quashed. en-us Wed, 15 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 16:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92444 Bona fide transit cargo for Nepal landed in sealed containers at an approved customs area was held not liable to absolute confiscation or penalty where contemporaneous commercial and banking documents supported the Nepal destination and no fraudulent intention was established. The incomplete Import General Manifest was treated as a curable defect because consignee details were unavailable when filed and the surrounding record supported the transit claim. The consignments were permitted to proceed to Nepal under the usual safeguards, and the penalties were quashed. Case-Laws Customs Wed, 15 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92444