2001 (1) TMI 370 - AT - Customs

Summary

The vessel MV Bux Crown arrived at JNPT on 12-9-1995. Certain machinery parts in an LCL container were not manifested. Agents requested an amendment to the IGM on 31-10-1995. Penalty of Rs. two lakhs imposed under Section 112(a) of the Customs Act, 1962. Penalty should have been imposed under Section 116 for non-accountal of goods. Appeal allowed due to misdirection in penalty imposition.