https://www.taxtmi.com/caselaws?id=77993 An exporter and customs house agent were not treated as having breached Section 50(1) of the Customs Act, 1962 where the relevant customs office was closed on a holiday and the export could be completed only on the next working day. The delay was attributable to circumstances beyond their control, so the filing requirement was not reasonably violated. The penalty imposed on the shipping line under Section 114(iii) had already been accepted, and no fault was found in the Tribunal's view. On those facts, no breach was made out against the exporter or the customs house agent, and the challenge to the Tribunal's conclusion failed. en-us Mon, 22 Mar 2010 00:00:00 +0530 Mon, 25 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77993 An exporter and customs house agent were not treated as having breached Section 50(1) of the Customs Act, 1962 where the relevant customs office was closed on a holiday and the export could be completed only on the next working day. The delay was attributable to circumstances beyond their control, so the filing requirement was not reasonably violated. The penalty imposed on the shipping line under Section 114(iii) had already been accepted, and no fault was found in the Tribunal's view. On those facts, no breach was made out against the exporter or the customs house agent, and the challenge to the Tribunal's conclusion failed. Case-Laws Customs Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77993