https://www.taxtmi.com/caselaws?id=96283 Failure to manifest a substantial part of the cargo before unloading was treated as a contravention of the manifest-filing requirements and as conduct attracting confiscability under the Customs Act. The omission was found to be substantial, and the explanation for the delay did not satisfactorily justify the failure to file the manifest earlier. At the same time, the record did not show fraudulent intent or an attempt to evade duty, and the appellant had itself initiated filing of the supplementary manifest. On that basis, penalty under section 112(a) was held justified, but the quantum was reduced substantially. en-us Mon, 27 Nov 2000 00:00:00 +0530 Tue, 20 Dec 2011 15:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96283 Failure to manifest a substantial part of the cargo before unloading was treated as a contravention of the manifest-filing requirements and as conduct attracting confiscability under the Customs Act. The omission was found to be substantial, and the explanation for the delay did not satisfactorily justify the failure to file the manifest earlier. At the same time, the record did not show fraudulent intent or an attempt to evade duty, and the appellant had itself initiated filing of the supplementary manifest. On that basis, penalty under section 112(a) was held justified, but the quantum was reduced substantially. Case-Laws Customs Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96283