9911796707
TMI Blog2010 (9) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... hat goods should be included in the IGM before they are unloaded - penalty imposed - Held that: - in the absence of a finding of fraudulent intention and the need for adjudication of the application for amendment, the action of the lower authorities in proceeding to confiscate the goods, impose fine and penalty was not warranted. Accordingly the impugned order is set aside and appeal allowed with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfiscated and redemption fine of Rs.1 lakh has been imposed in respect of goods valued at around Rs.20 lakhs and a penalty of Rs.15,000/- has been imposed under Section 112 of the Customs Act, 1962. 2. No one is present on behalf of the appellant and last time when the matter came up for hearing on 20.08.10 also no one was present. Heard the learned DR and have gone through the records. 3. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for amendment of manifest. In this case as rightly submitted by the appellants, the Commissioner (Appeals) in his order has observed that there has been clear negligence and disregard of the provisions but he has also held that there are no findings of any deliberate or malafide intention on the part of the appellant. When there is no finding of fraudulent intentions on the part of the agent, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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