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Issues:
1. Incorrect consignee name in the Import General Manifest (IGM) leading to confiscation of goods and imposition of penalty. Analysis: The case involved an appeal regarding the incorrect consignee name in the IGM filed by the Shipping Agents in India. Initially, the consignment was shown as being consigned to one entity, but later an amendment was sought to change the consignee's name. The mistake in the initial filing was attributed to receiving an incorrect Bill of Lading from their Principals in Singapore. The appellants argued that the error was inadvertent and sought to set aside the order confiscating the goods and imposing a penalty of Rs. 30,000. Upon hearing both sides, the Tribunal acknowledged that the mistake in the IGM was made by the Shipping Agents based on the incorrect information provided by their Principals. Despite this, the Tribunal found that confiscating the goods was not justified in this case. Considering the circumstances, the Tribunal decided to set aside the confiscation order and instead imposed a reduced penalty of Rs. 5,000, considering it a token penalty to meet the ends of justice. In conclusion, the Tribunal partially allowed the appeal by setting aside the confiscation of goods and reducing the penalty amount from Rs. 30,000 to Rs. 5,000. The decision was based on the understanding that while penal action was warranted for the incorrect declaration in the IGM, the extreme penalty imposed was not deemed appropriate given the circumstances of the case.
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