https://www.taxtmi.com/caselaws?id=208214 The tribunal upheld the confiscation of undeclared diesel and the vessel, along with penalties imposed on the Tindel and owner. It was found that the Tindel was aware of the excess diesel quantity, and the owner was deemed to have knowledge of the misdeclaration. The tribunal rejected arguments related to the amendment of the Import General Manifest (IGM) and illiteracy of the Tindel, emphasizing mens rea and fraudulent intention. The confiscation of 5000 liters of diesel under Section 119 of the Customs Act, 1962, was deemed unjustified. Overall, the fines and confiscations were upheld with minor adjustments. en-us Fri, 11 Feb 2011 00:00:00 +0530 Sat, 24 Sep 2011 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208214 The tribunal upheld the confiscation of undeclared diesel and the vessel, along with penalties imposed on the Tindel and owner. It was found that the Tindel was aware of the excess diesel quantity, and the owner was deemed to have knowledge of the misdeclaration. The tribunal rejected arguments related to the amendment of the Import General Manifest (IGM) and illiteracy of the Tindel, emphasizing mens rea and fraudulent intention. The confiscation of 5000 liters of diesel under Section 119 of the Customs Act, 1962, was deemed unjustified. Overall, the fines and confiscations were upheld with minor adjustments. Case-Laws Customs Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208214