https://www.taxtmi.com/caselaws?id=360506 The appellant successfully restored their appeal after it was dismissed for default. The challenge to the penalty imposed under CBLR 2013 was upheld due to time bar issues and lack of merit. The Tribunal determined that the time limits under CBLR 2013 are directory, not mandatory. Regarding the alleged violations in filing shipping bills, the penalty imposition was deemed unjustified as the appellant acted based on information provided by the exporter without knowledge of mis-declaration. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Thu, 17 May 2018 00:00:00 +0530 Fri, 18 May 2018 08:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360506 The appellant successfully restored their appeal after it was dismissed for default. The challenge to the penalty imposed under CBLR 2013 was upheld due to time bar issues and lack of merit. The Tribunal determined that the time limits under CBLR 2013 are directory, not mandatory. Regarding the alleged violations in filing shipping bills, the penalty imposition was deemed unjustified as the appellant acted based on information provided by the exporter without knowledge of mis-declaration. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Customs Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360506