https://www.taxtmi.com/caselaws?id=236360 The Tribunal set aside the penalty of Rs. 50,000 imposed on the master of the vessel for non-declaration of goods in the Import General Manifest (IGM). It was determined that the non-declaration was a procedural mistake without any intent to evade duty, as the items were part of the annexure to the Memorandum of Agreement and already acknowledged by customs in other declarations. The appeal was allowed with consequential relief, and the penalty was not upheld under Section 112 of the Customs Act, 1962. en-us Wed, 23 May 2012 00:00:00 +0530 Sat, 24 Aug 2013 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236360 The Tribunal set aside the penalty of Rs. 50,000 imposed on the master of the vessel for non-declaration of goods in the Import General Manifest (IGM). It was determined that the non-declaration was a procedural mistake without any intent to evade duty, as the items were part of the annexure to the Memorandum of Agreement and already acknowledged by customs in other declarations. The appeal was allowed with consequential relief, and the penalty was not upheld under Section 112 of the Customs Act, 1962. Case-Laws Customs Wed, 23 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236360