2021 (7) TMI 763

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.....04.2019 5835436, dated 03.05.2017 02 C/50/II/352/O/2019-SEA 68482/2019 11.04.2019 5837202, dated 03.05.2017 03 C/50/II/353/O/2019-SEA 68481/2019 11.04.2019 5757034, Dated 29.04.2017 04 C/50/II/354/O/2019-SEA 68480/2019 11.04.2019 4697500, Dated 13.03.2017 05 C/50/II/355/O/2019-SEA 68478/2019 11.04.2019 3823208, Dated 01.02.2017 06 C/50/II/356/O/2019-SEA 68479/2019 11.04.2019 6352029, Dated 28.05.2017 07 C/50/II/357/O/2019-SEA 68477/2019 11.04.2019 5342225, Dated 11.04.2017 08 C/50/II/358/O/2019-SEA 68476/2019 11.04.2019 5553243, Dated 20.04.2017 09 C/50/II/359/O/2019-SEA 68475/2019 11.04.2019 5528311, Dated 19.04.2017 10 C/50/II/360/O/2019-SEA 68474/2019 11.04....

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....rter to check and verify whether the documents have been correctly uploaded in the site of the Customs department. After 2020, the site has been made more facilitating so that it is now possible for the exporter/carrier to check whether the documents have got uploaded. The appellant at that time did not have any access of the data to identify any omission so as to ensure whether all documents have been correctly uploaded or not. 3. It is stressed by him that the appellant as a vessel operator had no fraudulent intention in omitting to file the EGM. There was no intention to suppress anything. There is no such allegation by the department in the show-cause notice and, therefore, for mere error the penalties ought not to have been imposed. H....

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....ils to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to penalty not exceeding one lakhs rupees". 7. Section 41 thus cast duty upon the person in-charge of conveyance/carrier to file the EGM in relation to the goods which are exported. In case of any omission or error in filing documents, the law provides for opportunity to correct the same. Sub-section (3) of section 41 reads as under:- "If the proper officer is satisfied that the export manifest or export report is in any way incorrect or incomplete and that there was no fraudulent intention, he may permit such manifest or report to be amended or supplemented."....

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....re and quantity of the goods exported. Moreover, the appellant has stated that during the relevant period there was no facility to know whether the documents have been correctly uploaded. Later, the department has improved their data-base by including such facility. In such circumstances, the non-filing of shipping bill is a condonable lapse. 9. In Circular No.1/2019-Cus., F.No.450/119/2017-Cus-IV, dated 02.01.2019, the department has put forward resolutions to solve the problem of EGM errors which hamper IGST refund processing. In the present case also, in Para 11 of O-in-O, it is seen stated that the IGST refund claim for these impugned shipping bills could not be processed and delivered to the exporter in time. It is highly probable tha....