https://www.taxtmi.com/caselaws?id=34113 The Hon'ble Bombay High Court upheld the Commissioner of Customs' order confiscating unmanifested goods due to the appellants' failure to include them in the manifest. The Court imposed a penalty on the steamer agents for non-disclosure, emphasizing the liability of those responsible for accurate manifest filing. The judgment underscores the importance of complying with Customs Act provisions, highlighting the legal consequences of incomplete manifest submissions. The decision establishes a precedent regarding the liability of steamer agents and emphasizes the need for transparency in import procedures to avoid penalties for non-disclosure. en-us Fri, 24 Oct 2008 00:00:00 +0530 Thu, 16 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34113 The Hon'ble Bombay High Court upheld the Commissioner of Customs' order confiscating unmanifested goods due to the appellants' failure to include them in the manifest. The Court imposed a penalty on the steamer agents for non-disclosure, emphasizing the liability of those responsible for accurate manifest filing. The judgment underscores the importance of complying with Customs Act provisions, highlighting the legal consequences of incomplete manifest submissions. The decision establishes a precedent regarding the liability of steamer agents and emphasizes the need for transparency in import procedures to avoid penalties for non-disclosure. Case-Laws Customs Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34113