https://www.taxtmi.com/caselaws?id=267168 The Tribunal held that statutory provisions of the Customs Act, 1962 prevail over regulations, setting aside the penalty imposed on the Respondent for late Export General Manifest (EGM) filing after vessel departure. The Tribunal emphasized alignment between substantive statutes and subordinate regulations, ruling that EGM filing post-departure was impermissible under the Regulations due to the absence of corresponding amendments. The appeal by the Revenue was allowed, overturning the first appellate authority's decision and reinstating the penalty imposed by the Adjudicating Authority. en-us Fri, 18 Sep 2015 00:00:00 +0530 Wed, 08 Feb 2017 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267168 The Tribunal held that statutory provisions of the Customs Act, 1962 prevail over regulations, setting aside the penalty imposed on the Respondent for late Export General Manifest (EGM) filing after vessel departure. The Tribunal emphasized alignment between substantive statutes and subordinate regulations, ruling that EGM filing post-departure was impermissible under the Regulations due to the absence of corresponding amendments. The appeal by the Revenue was allowed, overturning the first appellate authority's decision and reinstating the penalty imposed by the Adjudicating Authority. Case-Laws Customs Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267168