EGM filing compliance required: electronic closure and amendments in EDI, non-compliance attracts penalties. Stakeholders must regularise and electronically file and close pending Export General Manifests in the Indian Customs EDI system, use Supplementary EGMs or EGM amendments for completed exports, and ensure correct Local EGM Train/Truck Summaries for ICD shipping bills. Failure to comply will attract penal action under Section 117, and the statutory obligation to file rests with the master or authorised agent under Section 41; manual gateway filing is to be discontinued except in exceptional cases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
EGM filing compliance required: electronic closure and amendments in EDI, non-compliance attracts penalties.
Stakeholders must regularise and electronically file and close pending Export General Manifests in the Indian Customs EDI system, use Supplementary EGMs or EGM amendments for completed exports, and ensure correct Local EGM Train/Truck Summaries for ICD shipping bills. Failure to comply will attract penal action under Section 117, and the statutory obligation to file rests with the master or authorised agent under Section 41; manual gateway filing is to be discontinued except in exceptional cases.
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