Penalty u/s 117 of Customs Act Deemed Unwarranted After EGM Errors Corrected Promptly by Appellant.

Penalty u/s 117 of Customs Act Deemed Unwarranted After EGM Errors Corrected Promptly by Appellant. https://www.taxtmi.com/highlights?id=58851 Levy of penalty u/s 117 of CA - non-filing of EGM/shipping bills as required under section 41 of the Customs Act, 1962 - problem of EGM errors which hamper IGST refund processing - In the present case, on receiving notice from department, the appellant has immediately rectified the defect. There is no allegation of continued non-compliance - the penalty imposed is unwarranted - AT en-us Tue, 20 Jul 2021 14:44:00 +0530 Tue, 20 Jul 2021 14:44:00 +0530 TaxTMI RSS Generator Penalty u/s 117 of Customs Act Deemed Unwarranted After EGM Errors Corrected Promptly by Appellant. https://www.taxtmi.com/highlights?id=58851 Levy of penalty u/s 117 of CA - non-filing of EGM/shipping bills as required under section 41 of the Customs Act, 1962 - problem of EGM errors which hamper IGST refund processing - In the present case, on receiving notice from department, the appellant has immediately rectified the defect. There is no allegation of continued non-compliance - the penalty imposed is unwarranted - AT Highlights Customs Tue, 20 Jul 2021 14:44:00 +0530 https://www.taxtmi.com/highlights?id=58851