https://www.taxtmi.com/caselaws?id=364298 The Tribunal set aside the order confiscating goods and imposing a penalty under the Customs Act, 1962, due to the appellant's failure to file a Bill of Entry. It held that without the filed entry, there was no duty evasion, and the penalty was not applicable. The Tribunal also ruled in favor of the appellant regarding the amendment of the Import General Manifest, emphasizing the absence of fraudulent intent and overturning the decision to confiscate goods and impose fines. The appellant's appeal was allowed, providing consequential relief and highlighting the importance of proving fraudulent intent in such cases. en-us Tue, 03 Jul 2018 00:00:00 +0530 Thu, 26 Jul 2018 08:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364298 The Tribunal set aside the order confiscating goods and imposing a penalty under the Customs Act, 1962, due to the appellant's failure to file a Bill of Entry. It held that without the filed entry, there was no duty evasion, and the penalty was not applicable. The Tribunal also ruled in favor of the appellant regarding the amendment of the Import General Manifest, emphasizing the absence of fraudulent intent and overturning the decision to confiscate goods and impose fines. The appellant's appeal was allowed, providing consequential relief and highlighting the importance of proving fraudulent intent in such cases. Case-Laws Customs Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364298