https://www.taxtmi.com/caselaws?id=3073 The appeal in this case involved a penalty imposed for bringing a barge into Indian Customs waters without declaring it in the Import Manifest. The Commissioner upheld the penalty for violating the Customs Act but set aside the penalty on the Master of the vessel due to the appellants' bona fide mistake and lack of intent to evade the law. The appeal was allowed with consequential relief, acknowledging the appellants' lack of understanding of regulations and setting aside the penalty on the Master. en-us Thu, 27 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3073 The appeal in this case involved a penalty imposed for bringing a barge into Indian Customs waters without declaring it in the Import Manifest. The Commissioner upheld the penalty for violating the Customs Act but set aside the penalty on the Master of the vessel due to the appellants' bona fide mistake and lack of intent to evade the law. The appeal was allowed with consequential relief, acknowledging the appellants' lack of understanding of regulations and setting aside the penalty on the Master. Case-Laws Customs Thu, 27 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3073