https://www.taxtmi.com/caselaws?id=121238 The Tribunal reduced the penalty imposed on the console agent under Section 30 of the Customs Act, 1962 for delayed filing of IGMs from Rs. 91,000 to Rs. 25,000. The appellant's penalty for delays in filing 182 IGMs was decreased due to the acknowledgment of lack of mala fide intent and the challenges faced in filing based on pre-alert information. The Tribunal considered the technical violation insufficient to warrant the original penalty amount, especially as the cases represented only 5% of total filings for the year. en-us Tue, 13 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 16:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121238 The Tribunal reduced the penalty imposed on the console agent under Section 30 of the Customs Act, 1962 for delayed filing of IGMs from Rs. 91,000 to Rs. 25,000. The appellant's penalty for delays in filing 182 IGMs was decreased due to the acknowledgment of lack of mala fide intent and the challenges faced in filing based on pre-alert information. The Tribunal considered the technical violation insufficient to warrant the original penalty amount, especially as the cases represented only 5% of total filings for the year. Case-Laws Customs Tue, 13 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121238