https://www.taxtmi.com/caselaws?id=111159 The Appellate Tribunal CESTAT, Mumbai upheld the orders-in-appeal favoring the respondents in a case involving penalties imposed under Section 117 of the Customs Act, 1962 for failing to file a Bill of Entry within 30 days. The Tribunal clarified that while Section 48 addresses actions for non-compliance with filing requirements, it does not mandate penalties under Section 117 for such violations. Consequently, the Revenue's appeal was rejected, affirming the order-in-appeal in favor of the respondents. en-us Tue, 17 Feb 2004 00:00:00 +0530 Fri, 20 Apr 2012 16:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111159 The Appellate Tribunal CESTAT, Mumbai upheld the orders-in-appeal favoring the respondents in a case involving penalties imposed under Section 117 of the Customs Act, 1962 for failing to file a Bill of Entry within 30 days. The Tribunal clarified that while Section 48 addresses actions for non-compliance with filing requirements, it does not mandate penalties under Section 117 for such violations. Consequently, the Revenue's appeal was rejected, affirming the order-in-appeal in favor of the respondents. Case-Laws Customs Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111159