2003 (9) TMI 453 - AT - Customs

Summary

The appellate tribunal in Mumbai ruled in favor of the appellants, M/s. Shahi Containers and M/s. Patvolk, stating that they cannot be held liable for failing to file a full and correct manifest for goods as per Section 2(31) of the Customs Act, 1962. Penalties imposed on both appellants were set aside, and the appeals were allowed with consequential relief.