Penalty and Confiscation Overturned for Barge Due to Inadvertent Non-Filing of Import General Manifest by Owner.

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....Levy of penalty - Confiscation - dumb barge - the non-filing of IGM in the present case is certainly without any fraudulent intent, and at best is no more than an inadvertent omission, perhaps spurred because of the peculiarity of circumstances. For the reasons no penalty is also imposable on the owner/representatives and others concerned with, managing the affairs of the vessel. - AT....