Home Case Index All Cases Customs Customs + AT Customs - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 414 - AT - CustomsLevy of penalty - less declaration of import goods in the Import General Manifest (IGM) initially - later included in the gross weight by the way of amendment import of Slack Wax - Held that:- Correcting the IGM is an afterthought which has to be viewed seriously based on the nature of the Cargo and nature of the amendment sought for. The adjudicating officer has discussed the issue in detail and given his finding at para-10 of the order on applicability of Section 30(1) of the Customs Act, 1962 and Board's Circular No.13/2005-Cus. dt. 11.03.2005. - Levy of penalty confirmed.
|