https://www.taxtmi.com/caselaws?id=270627 The case involved an appeal by a shipping company seeking an amendment in the Import General Manifest (IGM) regarding a change in the consignee's name and address. The Commissioner of Customs held the new consignee as the lawful owner of the goods, leading to the confiscation of goods and penalties under the Customs Act. The Tribunal acknowledged the violation but considered it minor, reducing the redemption fine and penalty. The appeal was allowed in part, resulting in reduced penalties and confiscation. en-us Tue, 16 Jun 2015 00:00:00 +0530 Mon, 11 Jan 2016 23:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270627 The case involved an appeal by a shipping company seeking an amendment in the Import General Manifest (IGM) regarding a change in the consignee's name and address. The Commissioner of Customs held the new consignee as the lawful owner of the goods, leading to the confiscation of goods and penalties under the Customs Act. The Tribunal acknowledged the violation but considered it minor, reducing the redemption fine and penalty. The appeal was allowed in part, resulting in reduced penalties and confiscation. Case-Laws Customs Tue, 16 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270627