1999 (8) TMI 282 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants, who were Steamer Agents, in a case involving unmanifested packages in containers shipped to the USA. The Collector imposed a penalty of Rs. 2 lakhs, but the Tribunal allowed the appeal, stating that the unmanifested goods were normal and not contraband, hence no penalty was warranted.