Classification of goods - filing of incorrect IGM - There were ...

Penalty Reduced for Incorrect Import General Manifest Due to Captain's Reasonable Ignorance of CBEC Circular 58/97.

November 1, 2019

Case Laws Customs AT

Classification of goods - filing of incorrect IGM - There were reasons for the captain to be unsure/unaware of the procedures to be followed in such cases and as such ignorance of CBEC Circular 58/97 dated 06-11-1997 is understandable. - Levy of penalty reduced.

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Classification of goods - filing of incorrect IGM - There were ...

Penalty Reduced for Incorrect Import General Manifest Due to Captain's Reasonable Ignorance of CBEC Circular 58/97.

November 1, 2019

Case Laws Customs AT

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