https://www.taxtmi.com/caselaws?id=239678 The Tribunal ruled in favor of the appellants in a case involving the mis-declaration of imported cargo as 'Crude Palm Oil' in the IGM. It held that the mis-declaration was not attributable to the appellants, emphasizing the carriers' responsibility for manifest declarations. The Tribunal found no evidence of instructions from the appellants for mis-declaration, leading to the conclusion that confiscation under Sections 111(f) and 111(m) of the Customs Act, 1962 was unwarranted. Consequently, the order for confiscation and penalties was set aside, and the appeals were allowed with consequential relief, if any. en-us Tue, 08 Oct 2013 00:00:00 +0530 Tue, 26 May 2015 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239678 The Tribunal ruled in favor of the appellants in a case involving the mis-declaration of imported cargo as 'Crude Palm Oil' in the IGM. It held that the mis-declaration was not attributable to the appellants, emphasizing the carriers' responsibility for manifest declarations. The Tribunal found no evidence of instructions from the appellants for mis-declaration, leading to the conclusion that confiscation under Sections 111(f) and 111(m) of the Customs Act, 1962 was unwarranted. Consequently, the order for confiscation and penalties was set aside, and the appeals were allowed with consequential relief, if any. Case-Laws Customs Tue, 08 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239678