2003 (11) TMI 210

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..... with vessels agents M/s. Tata NYK Ltd., manifested cargo show uppers in container KNLU 3086251. Their principals have computerized system and due to computer problem one Bill of Lading out of two Bill of Ladings for the same consignee for same goods in the same container i.e. shoe uppers was not manifested. 2. On an application made for additional entry on 25-5-98 on complaint received from clear .....

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..... shoe uppers and not prohibited and the other Bill of Lading was manifested which was for same consignee and was for shoe uppers there is no reason to suspect their goods were not manifested at best the quantity was not manifested accurately, that ipso facto cannot be a cause for confiscation under Section 111(f). (c) Since liability for confiscation under Rules 111(g) and 111(f) cannot be upheld. .....

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