https://www.taxtmi.com/caselaws?id=80984 Late filing of proof of export, by itself, does not justify penalty where the goods were admittedly exported within time and the delay was bona fide and explained. Rule 12(1) of the Central Excise Rules, 1944 permits relaxation when export in fact took place, and the export rebate notification recognises extension or condonation of compliance requirements. A purely procedural lapse, without mala fide conduct or duty advantage, is not a substantive breach warranting the maximum penalty. The exporter was therefore entitled to relief. en-us Mon, 31 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 16:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80984 Late filing of proof of export, by itself, does not justify penalty where the goods were admittedly exported within time and the delay was bona fide and explained. Rule 12(1) of the Central Excise Rules, 1944 permits relaxation when export in fact took place, and the export rebate notification recognises extension or condonation of compliance requirements. A purely procedural lapse, without mala fide conduct or duty advantage, is not a substantive breach warranting the maximum penalty. The exporter was therefore entitled to relief. Case-Laws Customs Mon, 31 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80984