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2017 (3) TMI 157 - AT - CustomsContravention of section 30 and 32 of Customs Act, 1962 - incorrect import manifest - confiscation - Held that: - There is no doubt that goods have been unloaded, whether inadvertently or otherwise, but there is no allegation that these were not inventorised in the records of the duly appointed custodian. In the absence of any such evidence, invoking of section 111(g) for confiscation is not in accordance with law. The goods were intended for unloading at Mumbai port. The purpose of section 30 and section 32 is to ensure that only such goods as are, and can be, cleared from that port on payment of duty shall alone be unloaded - The impugned consignment is not alleged to have been intended for any other port - goods have been unloaded, whether inadvertently or otherwise, but there is no allegation that these were not inventorised in the records of the duly appointed custodian. In the absence of any such evidence, invoking of section 111(g) for confiscation is not in accordance with law - appeal dismissed - decided against Revenue.
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