1999 (9) TMI 260 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by a Steamer Agent regarding an Import General Manifest amendment issue. The Commissioner imposed a penalty of Rs. 2.5 lakhs on the agent for not initially recording two cases in the manifest. However, the Tribunal found that the omission was due to a lack of knowledge and permitted amendments under Section 30 of the Customs Act, 1962. The Tribunal concluded that the penalty was unwarranted as the goods were harmless and well-known importer. The impugned order was set aside, and the appeal was allowed.