https://www.taxtmi.com/caselaws?id=257088 The Tribunal set aside the penalties and confiscation of goods imposed under Sections 111(f) and 111(g) of the Customs Act, ruling in favor of the appellant, a shipping agent. The Tribunal found that the amendment to the Import General Manifest was made for legitimate commercial reasons without any fraudulent intent. Technical errors in issuing new documents did not signify fraudulent behavior, leading to the conclusion that the penalties were unwarranted. The Tribunal emphasized the necessity of genuine commercial reasons for amendments to the IGM, providing relief to the appellant in this case. en-us Fri, 02 Jan 2015 00:00:00 +0530 Thu, 25 Jun 2015 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257088 The Tribunal set aside the penalties and confiscation of goods imposed under Sections 111(f) and 111(g) of the Customs Act, ruling in favor of the appellant, a shipping agent. The Tribunal found that the amendment to the Import General Manifest was made for legitimate commercial reasons without any fraudulent intent. Technical errors in issuing new documents did not signify fraudulent behavior, leading to the conclusion that the penalties were unwarranted. The Tribunal emphasized the necessity of genuine commercial reasons for amendments to the IGM, providing relief to the appellant in this case. Case-Laws Customs Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257088