https://www.taxtmi.com/caselaws?id=52471 The Appellate Tribunal set aside the fine in lieu of confiscation under Sections 111(f) and 111(g) of the Customs Act, ruling that the container was manifested with one Bill of Lading notification. The Tribunal also found that the non-manifestation of one Bill of Lading due to a computer problem did not warrant confiscation as the goods were not prohibited. The appeal regarding the redemption fine of Rs. 50,000 was allowed by setting it aside, providing the appellant with the consequent benefit. en-us Mon, 24 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 10:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52471 The Appellate Tribunal set aside the fine in lieu of confiscation under Sections 111(f) and 111(g) of the Customs Act, ruling that the container was manifested with one Bill of Lading notification. The Tribunal also found that the non-manifestation of one Bill of Lading due to a computer problem did not warrant confiscation as the goods were not prohibited. The appeal regarding the redemption fine of Rs. 50,000 was allowed by setting it aside, providing the appellant with the consequent benefit. Case-Laws Customs Mon, 24 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52471