https://www.taxtmi.com/caselaws?id=107243 The court upheld the penalty imposed under Section 112 of the Customs Act for not manifesting one container, emphasizing the importance of compliance with Customs Act provisions. The judge reduced the penalty from Rs. 1,60,000 to Rs. 25,000 considering the circumstances and explanations provided by the appellants, ordering the pre-deposit to be adjusted accordingly. The appeal was ultimately rejected with the modified penalty amount upheld. en-us Mon, 18 Nov 2002 00:00:00 +0530 Mon, 19 Mar 2012 18:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107243 The court upheld the penalty imposed under Section 112 of the Customs Act for not manifesting one container, emphasizing the importance of compliance with Customs Act provisions. The judge reduced the penalty from Rs. 1,60,000 to Rs. 25,000 considering the circumstances and explanations provided by the appellants, ordering the pre-deposit to be adjusted accordingly. The appeal was ultimately rejected with the modified penalty amount upheld. Case-Laws Customs Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107243