https://www.taxtmi.com/caselaws?id=772580 CESTAT Mumbai allowed the appeal challenging suspension of operations and confiscation of export goods. The tribunal found no violation of SCMTR 2018 Regulations 5 and 10(1)(m) as these regulations were not operational for JNCH Nhava Sheva port on the shipping bill dates (07.01.2022), becoming effective only from 01.12.2024. The tribunal held that filing Export General Manifest is the shipping line's responsibility, not the exporter's, and found no evidence of violations under Customs Act Sections 34, 39, 40, 41, or 113. The confiscation order and penalties were set aside. en-us Fri, 06 Jun 2025 00:00:00 +0530 Tue, 10 Jun 2025 11:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772580 CESTAT Mumbai allowed the appeal challenging suspension of operations and confiscation of export goods. The tribunal found no violation of SCMTR 2018 Regulations 5 and 10(1)(m) as these regulations were not operational for JNCH Nhava Sheva port on the shipping bill dates (07.01.2022), becoming effective only from 01.12.2024. The tribunal held that filing Export General Manifest is the shipping line's responsibility, not the exporter's, and found no evidence of violations under Customs Act Sections 34, 39, 40, 41, or 113. The confiscation order and penalties were set aside. Case-Laws Customs Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772580