2015 (10) TMI 2442

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....GMs by the Respondent. That Adjudicating authority imposed a penalty of Rs. 90,000/- upon the present respondent on the ground that EGMs were filed after the sailing of the vessels. That first appellate authority in para 7 of the Order-in-Appeal dated 08.05.2012 allowed the appeal as per third proviso to Regulation-3 of the Export Manifest (Vessels) Regulations, 1976 which permitted that EGM could also be filed within seven days from the date of departure. It is the case of the Revenue that there was a provision in Section 41 of the Customs Act, 1962 up to 2004 when EGM could be filed within seven days from the date of departure of the vessel. That the said provision was omitted by Section 66 of the Finance Act, 2004. That after that day EG....

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....sion permitting filing of EGM within 7 days of departure of vessel. The same also got included in Regulation 3(3) of the above Regulations. The provisions of Section 41 of the Customs Act, 1962 were omitted by the Finance Act, 2004 and this Section read as follows during the relevant time :- " (1) The person-in-charge of a conveyance carrying export goods shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, an export manifest, and in the case of a vehicle, an export report, in the prescribed form: (2) The person delivering the export manifest or export report shall at the foot thereof make and subscribe to a declaration as to the truth of its c....