2004 (4) TMI 457

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..... ondent. [Order per : Jyoti Balasundaram, Member (J)]. The Commissioner of Customs, Mumbai, has confiscated cargo on vessel S.S. Pravdinsk which arrived at Mumbai on 8-9-1996, under Section 111(f) and (g) of the Customs Act, 1962 on the ground that the cargo was unloaded on 11-9-1996 while the final Import General Manifest (IGM) was filed on 12-9-1996 resulting in contravention of the pro .....

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