https://www.taxtmi.com/caselaws?id=445378 CESTAT Kolkata set aside confiscation of tug vessel and penalty imposed on shipping company for non-filing of Import General Manifest (IGM) by steamer agent. The tribunal found no mens rea or prior knowledge of non-compliance by the appellant or vessel operators. Since imported cruise vessel was duty-exempt under tariff heading 89.01 and all requisite permissions for inland river tourism were obtained, the omission was unintended. The tribunal held that imposing penalty without establishing guilt or wrongdoing violates natural justice principles. Appeal allowed. en-us Fri, 03 Nov 2023 00:00:00 +0530 Tue, 26 May 2026 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445378 CESTAT Kolkata set aside confiscation of tug vessel and penalty imposed on shipping company for non-filing of Import General Manifest (IGM) by steamer agent. The tribunal found no mens rea or prior knowledge of non-compliance by the appellant or vessel operators. Since imported cruise vessel was duty-exempt under tariff heading 89.01 and all requisite permissions for inland river tourism were obtained, the omission was unintended. The tribunal held that imposing penalty without establishing guilt or wrongdoing violates natural justice principles. Appeal allowed. Case-Laws Customs Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445378