https://www.taxtmi.com/caselaws?id=172106 The Commissioner of Customs confiscated goods and imposed penalties due to failure to file a complete Import General Manifest (IGM). However, the appellant's request for amendment in the IGM was deemed to lack fraudulent intention. As a result, the impugned order was set aside, allowing the appeal by M/s. Canopus Shipping & Trading Pvt. Ltd. The imposition of redemption fine and penalty was overturned, making the appeal by M/s. STX Pan Ocean Co Pvt. Ltd. moot. en-us Thu, 28 Nov 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172106 The Commissioner of Customs confiscated goods and imposed penalties due to failure to file a complete Import General Manifest (IGM). However, the appellant's request for amendment in the IGM was deemed to lack fraudulent intention. As a result, the impugned order was set aside, allowing the appeal by M/s. Canopus Shipping & Trading Pvt. Ltd. The imposition of redemption fine and penalty was overturned, making the appeal by M/s. STX Pan Ocean Co Pvt. Ltd. moot. Case-Laws Customs Thu, 28 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172106