https://www.taxtmi.com/caselaws?id=124857 The judgment upheld the requirement of Customs permission for amending the Airway Bill as part of the Import Manifest. The penalty imposed under Sections 112 and 117 of the Customs Act, 1962 was reduced from Rs. 10,000 to Rs. 1,000 each for the appellants due to their lack of direct involvement in the improper importation and their compliance with instructions from the Station of Origin. The court emphasized the appellants' limited role in the amendment process and absence of intent to aid improper importation, reflecting a balanced approach in the penalty reduction. en-us Fri, 12 Dec 2008 00:00:00 +0530 Tue, 16 Oct 2012 15:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124857 The judgment upheld the requirement of Customs permission for amending the Airway Bill as part of the Import Manifest. The penalty imposed under Sections 112 and 117 of the Customs Act, 1962 was reduced from Rs. 10,000 to Rs. 1,000 each for the appellants due to their lack of direct involvement in the improper importation and their compliance with instructions from the Station of Origin. The court emphasized the appellants' limited role in the amendment process and absence of intent to aid improper importation, reflecting a balanced approach in the penalty reduction. Case-Laws Customs Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124857