https://www.taxtmi.com/caselaws?id=332714 The Tribunal ruled in favor of the appellants, setting aside the penalties imposed for leaving the port without proper clearance certificate. The Tribunal found that as the vessel sailed within the valid clearance period, there was no violation of Section 42 of the Customs Act, 1962. The appellants' argument that the vessel sailed before the clearance expiry was accepted, and the Department's contention that the vessel sailed without the clearance certificate was dismissed. The penalties were deemed unsustainable, and the appeals were allowed. en-us Fri, 01 Jul 2016 00:00:00 +0530 Fri, 18 Aug 2017 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332714 The Tribunal ruled in favor of the appellants, setting aside the penalties imposed for leaving the port without proper clearance certificate. The Tribunal found that as the vessel sailed within the valid clearance period, there was no violation of Section 42 of the Customs Act, 1962. The appellants' argument that the vessel sailed before the clearance expiry was accepted, and the Department's contention that the vessel sailed without the clearance certificate was dismissed. The penalties were deemed unsustainable, and the appeals were allowed. Case-Laws Customs Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332714