https://www.taxtmi.com/caselaws?id=446144 The tribunal restored the appeal after it was initially dismissed for non-prosecution due to a technical error in receiving hearing notifications. It found the shipping agency's delay in filing Export General Manifests (EGMs) was not deliberate, attributing it to procedural issues. The penalty imposed under Section 41 of the Customs Act 1962 was set aside, as the tribunal noted that prior to an amendment in August 2019, the shipping line or agent was not liable for such delays. The tribunal allowed the appeal, acknowledging the procedural challenges faced and granting consequential reliefs. en-us Wed, 06 Sep 2023 00:00:00 +0530 Mon, 27 Nov 2023 06:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446144 The tribunal restored the appeal after it was initially dismissed for non-prosecution due to a technical error in receiving hearing notifications. It found the shipping agency's delay in filing Export General Manifests (EGMs) was not deliberate, attributing it to procedural issues. The penalty imposed under Section 41 of the Customs Act 1962 was set aside, as the tribunal noted that prior to an amendment in August 2019, the shipping line or agent was not liable for such delays. The tribunal allowed the appeal, acknowledging the procedural challenges faced and granting consequential reliefs. Case-Laws Customs Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446144