Goods Confiscated for Mis-declaration in Import General Manifest; No Amendment Requested Before Bills of Entry Filed u/s 111(f).

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....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....