https://www.taxtmi.com/caselaws?id=339654 The Tribunal dismissed Revenue's appeal regarding contravention of Customs Act sections 30 and 32. It held that errors in Import General Manifests, attributed to the shipper, did not warrant penalties on the respondent agent. Emphasizing statutory provisions over circular instructions, the Tribunal criticized penalties for genuine mistakes. It clarified that inadvertent unloading of goods did not justify confiscation, and errors in consignee details did not breach the Act. The Tribunal upheld compliance with sections 30 and 32, concluding that the impugned consignment was intended for the correct port, leading to the dismissal of Revenue's appeals. en-us Wed, 14 Sep 2016 00:00:00 +0530 Wed, 31 Jan 2018 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339654 The Tribunal dismissed Revenue's appeal regarding contravention of Customs Act sections 30 and 32. It held that errors in Import General Manifests, attributed to the shipper, did not warrant penalties on the respondent agent. Emphasizing statutory provisions over circular instructions, the Tribunal criticized penalties for genuine mistakes. It clarified that inadvertent unloading of goods did not justify confiscation, and errors in consignee details did not breach the Act. The Tribunal upheld compliance with sections 30 and 32, concluding that the impugned consignment was intended for the correct port, leading to the dismissal of Revenue's appeals. Case-Laws Customs Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339654