https://www.taxtmi.com/caselaws?id=414956 Import-document omission in the bill of entry was treated as a venial breach where the importer had applied for IEC in time, issuance was delayed by the authorities, and no misdeclaration or suppression was found. The amendment request under Section 149 of the Customs Act, 1962 was relevant because the IEC was produced before adjudication and the goods were imported for a Government railway project. On those facts, confiscation and redemption fine were set aside, and only a nominal penalty was sustained. en-us Mon, 08 Nov 2021 00:00:00 +0530 Tue, 02 Aug 2022 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414956 Import-document omission in the bill of entry was treated as a venial breach where the importer had applied for IEC in time, issuance was delayed by the authorities, and no misdeclaration or suppression was found. The amendment request under Section 149 of the Customs Act, 1962 was relevant because the IEC was produced before adjudication and the goods were imported for a Government railway project. On those facts, confiscation and redemption fine were set aside, and only a nominal penalty was sustained. Case-Laws Customs Mon, 08 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414956