2004 (4) TMI 457 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai partially allowed an appeal regarding the confiscation of cargo on vessel S.S. Pravdinsk under the Customs Act, 1962. The final Import General Manifest was filed after unloading, resulting in a violation of Section 32. The fine and penalty were reduced to Rs. 50,000 and Rs. 10,000 respectively.