https://www.taxtmi.com/caselaws?id=339939 The Tribunal allowed the appeal, setting aside the order confiscating goods due to an alleged error in the consignee's name on the import manifest. It criticized the imposition of penalties without evidence of wrongdoing or legal basis, emphasizing the necessity of manifest amendments for accurate customs clearance. The Tribunal highlighted the carrier's obligation to follow the cargo owner's instructions and the importance of bills of lading in commercial transactions. It concluded that the appellant acted in good faith, leading to the decision to overturn the confiscation and penalties imposed by the Commissioner. en-us Fri, 14 Oct 2016 00:00:00 +0530 Fri, 10 Mar 2017 06:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339939 The Tribunal allowed the appeal, setting aside the order confiscating goods due to an alleged error in the consignee's name on the import manifest. It criticized the imposition of penalties without evidence of wrongdoing or legal basis, emphasizing the necessity of manifest amendments for accurate customs clearance. The Tribunal highlighted the carrier's obligation to follow the cargo owner's instructions and the importance of bills of lading in commercial transactions. It concluded that the appellant acted in good faith, leading to the decision to overturn the confiscation and penalties imposed by the Commissioner. Case-Laws Customs Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339939