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    <description>The Tribunal partially allowed the appeal, setting aside the confiscation of goods and reducing the penalty from Rs. 30,000 to Rs. 5,000. The mistake in the Import General Manifest was attributed to incorrect information from the Principals. The Tribunal considered the error inadvertent and imposed a reduced penalty as a token gesture, finding the extreme penalty unwarranted.</description>
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      <description>The Tribunal partially allowed the appeal, setting aside the confiscation of goods and reducing the penalty from Rs. 30,000 to Rs. 5,000. The mistake in the Import General Manifest was attributed to incorrect information from the Principals. The Tribunal considered the error inadvertent and imposed a reduced penalty as a token gesture, finding the extreme penalty unwarranted.</description>
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