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2010 (9) TMI 264 - CESTAT AHMEDABADPenalty - import general manifest for import of goods in containers - appellant requested for amendment in the IGM - By this time the imported cargo had been unloaded - According to the Revenue this resulted in violation of Section 32 of Customs Act, 1962 which requires that 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 consequential relief to the appellant
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