https://www.taxtmi.com/caselaws?id=188145 The Tribunal allowed the appeal of a registered agent for filing Consolidated General Manifests, setting aside a penalty of &8377; 4,90,000 imposed for late filing on 490 occasions. The appellant's reasons for delay, including technical issues and holidays, were considered. The judgment emphasized the importance of manifests for duty collection and smuggling prevention under the Customs Act, 1962. Procedural requirements under Sections 30, 122A, and 124 were discussed, highlighting the need for individual consideration in penalty imposition. The decision was based on the lack of proper assessment of justifications, leading to a cumulative penalty without due process. en-us Wed, 20 Jan 2016 00:00:00 +0530 Thu, 05 Jan 2017 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188145 The Tribunal allowed the appeal of a registered agent for filing Consolidated General Manifests, setting aside a penalty of &8377; 4,90,000 imposed for late filing on 490 occasions. The appellant's reasons for delay, including technical issues and holidays, were considered. The judgment emphasized the importance of manifests for duty collection and smuggling prevention under the Customs Act, 1962. Procedural requirements under Sections 30, 122A, and 124 were discussed, highlighting the need for individual consideration in penalty imposition. The decision was based on the lack of proper assessment of justifications, leading to a cumulative penalty without due process. Case-Laws Customs Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188145