https://www.taxtmi.com/caselaws?id=100352 The appeal filed by M/s. Astra Marine Pvt. Ltd. regarding the failure to file an IGM for cargo carried by vessel M.V. Neptune Jasper was dismissed by the Appellate Tribunal CEGAT, Mumbai. The tribunal found that Astra Marine Pvt. Ltd. did not have the locus standi to file the appeal as they were not directly responsible for filing the manifest, which was the responsibility of the person-in-charge of the vessel. Despite a commercial relationship between M/s. NOL and Astra Marine Pvt. Ltd., the latter was not deemed accountable for the filing lapse. The appeal was deemed unsustainable, and the penalty imposed on M/s. NOL was upheld. en-us Mon, 16 Jul 2001 00:00:00 +0530 Wed, 01 Feb 2012 11:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100352 The appeal filed by M/s. Astra Marine Pvt. Ltd. regarding the failure to file an IGM for cargo carried by vessel M.V. Neptune Jasper was dismissed by the Appellate Tribunal CEGAT, Mumbai. The tribunal found that Astra Marine Pvt. Ltd. did not have the locus standi to file the appeal as they were not directly responsible for filing the manifest, which was the responsibility of the person-in-charge of the vessel. Despite a commercial relationship between M/s. NOL and Astra Marine Pvt. Ltd., the latter was not deemed accountable for the filing lapse. The appeal was deemed unsustainable, and the penalty imposed on M/s. NOL was upheld. Case-Laws Customs Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100352