2008 (10) TMI 202

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....he appellants herein, steamer agents, filed IGM dated 29-7-2002 tor vessel "M.V. Gudrun Maersk". In the manifest, they failed to include goods covered by bill of lading No. POCLWCZ/225575786 dated 28-6-2002 in respect of one container. However, the goods covered in this bill of lading were unloaded from the ship. The Commissioner of Customs ordered confiscation of the unmanifested goods valued at ....

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..... CC, Mumbai - 2004 (166) E.L.T. 489 and Arebeen Star Maritime Agencies Pvt. Ltd. v. CC, Raigad - 2006 (201) E.L.T. 106. However, in the case of CC(I), New Cus. House, Mumbai v. Patvolk - 2006 (202) E.L.T. 411 (Bom.), the Hon'ble Bombay High Court has held that non-disclosure of entire goods in import manifest results in liability of such goods to confiscation and the person in charge liable to pe....