Custom
TRT-2025-
Cestat Ahmedabad
Date:-13-04-23
In:-
Issue Favourable to Tax Payer ?:-
Order date – 13 April 2023
Parties – Emirates Shipping Agencies India Pvt Ltd Vs C.C.-Mundra
Facts –
- The Appellant, EMIRATES SHIPPING AGENCIES INDIA PVT LTD, has challenged the OIA wherein the Commissioner (Appeals) upheld the imposition of penalties by the original authority under Section 41 of the Customs Act, 1962.
- The penalties were imposed on the allegation that the appellants failed to file the EGM within the stipulated period of 7 days under Section 41 of the Customs Act, 1962, and were therefore made liable for the imposition of the penalty.
- The appellant's counsel submits that the appellants had filed the EGM within the stipulated time period in every case, but supplementary EGM was filed after 7 days for changes/modifications/typographical corrections.
- Aggrieved by the order, present appeal is filed.
Issue –
- Whether the appellants have violated the condition of Section 41 of the Customs Act, 1962, and are consequently liable for penalty?
Order –
- It has been observed that section 41 requires the person in charge of a conveyance carrying export goods or imported goods to deliver a departure manifest or an export manifest before departure from a customs station. Failure to do so within the stipulated time period, without sufficient cause, may result in a penalty not exceeding Rs. 50,000. However, the provision includes a rider that it shall not apply when there is sufficient cause for such delay, as determined by the proper officer.
- Further the appellant filed the EGM within the stipulated time period and subsequently supplemented it with a correct Supplementary EGM, which was accepted by the proper officer. Thus, it is evident that the appellants complied with the provision of Section 41 in its entirety.
- Accordingly, the impugned orders are set aside, and the appeals are allowed.
Download Case Law
