https://www.taxtmi.com/caselaws?id=329392 The Tribunal found that the appellant's failure to declare cargo in the Import General Manifest (IGM) was not willful but an inadvertent omission. As there was no fraudulent intention and the law allowed for amendment of the IGM in case of bona fide mistakes, the confiscation of goods and imposition of penalties were deemed unjustified. The Tribunal set aside the order of confiscation and penalties, allowing the appeals with consequential reliefs. en-us Mon, 14 Mar 2016 00:00:00 +0530 Thu, 30 Jun 2016 18:14:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329392 The Tribunal found that the appellant's failure to declare cargo in the Import General Manifest (IGM) was not willful but an inadvertent omission. As there was no fraudulent intention and the law allowed for amendment of the IGM in case of bona fide mistakes, the confiscation of goods and imposition of penalties were deemed unjustified. The Tribunal set aside the order of confiscation and penalties, allowing the appeals with consequential reliefs. Case-Laws Customs Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329392