2008 (10) TMI 202

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....JDR, for the Respondent. [Order].- The 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 confiscati....

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....case of P&O Nedlloyed (India) Pvt. Ltd. v. 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 confiscat....