https://www.taxtmi.com/caselaws?id=100814 Penalty for delayed filing of an import manifest and unloading of unmanifested goods may be reduced where the default is technical, the delay results from computer failure, no intention to suppress filing is shown, and the goods are duly accounted for. On those facts, the penalty was found excessive and was reduced from Rs. 5 lakhs to Rs. 2 lakhs, with consequential relief. en-us Mon, 05 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 12:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100814 Penalty for delayed filing of an import manifest and unloading of unmanifested goods may be reduced where the default is technical, the delay results from computer failure, no intention to suppress filing is shown, and the goods are duly accounted for. On those facts, the penalty was found excessive and was reduced from Rs. 5 lakhs to Rs. 2 lakhs, with consequential relief. Case-Laws Central Excise Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100814