https://www.taxtmi.com/caselaws?id=178383 The court quashed the personal penalty of Rs. 1,00,000 imposed on the Master for non-inclusion of clandestinely imported goods in the manifest, as the respondent failed to allow amendment of the manifest despite the absence of fraudulent intention. The rest of the order was not interfered with. The court emphasized the strict liability of the Master to submit a correct manifest but acknowledged the statutory safeguard allowing amendment in cases of inadvertent errors. en-us Wed, 23 Apr 1969 00:00:00 +0530 Wed, 03 Feb 2016 16:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178383 The court quashed the personal penalty of Rs. 1,00,000 imposed on the Master for non-inclusion of clandestinely imported goods in the manifest, as the respondent failed to allow amendment of the manifest despite the absence of fraudulent intention. The rest of the order was not interfered with. The court emphasized the strict liability of the Master to submit a correct manifest but acknowledged the statutory safeguard allowing amendment in cases of inadvertent errors. Case-Laws Customs Wed, 23 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178383