https://www.taxtmi.com/caselaws?id=32863 The High Court set aside a penalty imposed under Section 116 of the Customs Act on a company for failing to discharge cargo as per the Import General Manifest. The penalty was deemed unjust as the cargo was discharged under a different item number due to an amendment in the manifest. The court emphasized the significance of accurate manifest details to avoid unjust penalties and held that the penalty order, appeal dismissal, and revision application denial were all overturned due to the cancellation of the specific item number in the manifest. en-us Wed, 18 Mar 2009 00:00:00 +0530 Fri, 22 Mar 2013 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32863 The High Court set aside a penalty imposed under Section 116 of the Customs Act on a company for failing to discharge cargo as per the Import General Manifest. The penalty was deemed unjust as the cargo was discharged under a different item number due to an amendment in the manifest. The court emphasized the significance of accurate manifest details to avoid unjust penalties and held that the penalty order, appeal dismissal, and revision application denial were all overturned due to the cancellation of the specific item number in the manifest. Case-Laws Customs Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32863