https://www.taxtmi.com/caselaws?id=154871 The Appellate Tribunal CESTAT AHMEDABAD rejected the appeal challenging the decision of the Commissioner (Appeals) to set aside the penalty of Rs. 50,000 imposed on the respondent for contravention of provisions of Section 117 and Section 48 of the Customs Act, 1962. The Tribunal held that the delay in filing the Bill of Entry should not lead to penalties under Section 117 or Section 48, emphasizing the lack of specific time limits and the importance of proper procedures in customs clearance. en-us Wed, 28 Oct 2009 00:00:00 +0530 Thu, 29 Aug 2013 10:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154871 The Appellate Tribunal CESTAT AHMEDABAD rejected the appeal challenging the decision of the Commissioner (Appeals) to set aside the penalty of Rs. 50,000 imposed on the respondent for contravention of provisions of Section 117 and Section 48 of the Customs Act, 1962. The Tribunal held that the delay in filing the Bill of Entry should not lead to penalties under Section 117 or Section 48, emphasizing the lack of specific time limits and the importance of proper procedures in customs clearance. Case-Laws Customs Wed, 28 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154871