1999 (1) TMI 119 - AT - Customs

Summary

The Revenue appealed against a Customs order due to a shortage in goods declared in a shipping bill. The Commissioner of Customs (Appeals) allowed an amendment in the bill, stating no deliberate intention to evade duty. The Tribunal rejected the appeal, citing no deliberate violation of Customs Act provisions. Penalty not warranted. (1999 (1) TMI 119 - CEGAT, NEW DELHI)