https://www.taxtmi.com/highlights?id=63209 Confiscation of goods - the appellant had not filed the IGM correctly inasmuch as there is mis-declaration of goods furnished therein. Further, no amendment of IGM had ever been sought by the person in-charge of the vessel, before filing the B/Es by the appellants. Since there is incorrect mention of dutiable goods in the IGM, the same are liable for confiscation in terms of Section 111(f) of the Customs Act, 1962. - AT en-us Mon, 02 May 2022 08:42:20 +0530 Mon, 02 May 2022 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63209 Confiscation of goods - the appellant had not filed the IGM correctly inasmuch as there is mis-declaration of goods furnished therein. Further, no amendment of IGM had ever been sought by the person in-charge of the vessel, before filing the B/Es by the appellants. Since there is incorrect mention of dutiable goods in the IGM, the same are liable for confiscation in terms of Section 111(f) of the Customs Act, 1962. - AT Highlights Customs Mon, 02 May 2022 08:42:20 +0530 https://www.taxtmi.com/highlights?id=63209