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2016 (6) TMI 1101 - AT - CustomsDiscrepancy in furnishing of IGM (import manifest or import report) - Goods (transit cargo) were not mentioned in IGM - confiscation of goods and levy of redemption fine - levy of penalty - Held that:- The facts presented by the case do not reveal any fraudulent intention. Further there is no such finding made in the impugned order. The confiscation is on the ground of failure to declare the Lube oil against the Same Bottom Cargo in the Form / IGM. As per sub-clause (3) of Section 30, the officer ought to have given an opportunity to the appellants to amend or supplement the IGM as all other documents are in order. As there is no fraudulent intention, the confiscation is illegal - redemption fine and penalty waived. - Decided in favor of appellant.
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