https://www.taxtmi.com/caselaws?id=170196 Customs operational notices regulating mention and alteration of the destination Container Freight Station in the Import General Manifest were treated as valid facilitation measures within the customs-controlled movement of imported cargo. The High Court noted that the port, customs area, inland container depot and Container Freight Station form part of the same clearance framework, and that the notices did not alter the statutory scheme or infringe any enforceable constitutional or contractual right. It also held that changing the destination Container Freight Station was procedural and did not make the manifest untrue or incomplete, so no penal consequence arose under Section 30 of the Customs Act. en-us Tue, 30 Nov 2010 00:00:00 +0530 Tue, 19 May 2015 17:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170196 Customs operational notices regulating mention and alteration of the destination Container Freight Station in the Import General Manifest were treated as valid facilitation measures within the customs-controlled movement of imported cargo. The High Court noted that the port, customs area, inland container depot and Container Freight Station form part of the same clearance framework, and that the notices did not alter the statutory scheme or infringe any enforceable constitutional or contractual right. It also held that changing the destination Container Freight Station was procedural and did not make the manifest untrue or incomplete, so no penal consequence arose under Section 30 of the Customs Act. Case-Laws Customs Tue, 30 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170196