2023 (4) TMI 1145

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....oms Appeal No.10906 of 2021 (SIMATECH INDIA PVT LTD) Customs Appeal No.10907 of 2021 (SEA HORSE SHIP AGENCIES PVT LTD) Customs Appeal No.10927 to 10935 of 2021 (MAERSK LINE INDIA PRIVATE LIMITED) HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR Shri Amit Laddha, Advocate for the Appellant Shri. Vijay G. Iyengar, Assistant Commissioner (AR) for the Respondent ORDER RAMESH NAIR The present appeals are directed against the OIA No. MUN-CUSTM-000-APP-080-118-21-22 dated 30/06/2021 whereby the Commissioner (Appeals) held that the penalties were imposed by the original authority under section 41 of the customs Act, 1962 on the allegation that the appellants have not filed the EGM within a stipulated period of 7 days in terms ....

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....CUSTOMS- 2021 TIOL- 418-CESTAT MAD BENGAL TIGER LINE (INDIA) PVT LTD Vs. COMMISSIONER OF CUSTOMS- 2022 (10) TMI 1020-Mad High Court 3. Shri Vijay G Iyengar, Learned Assistant Commissioner, appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both sides and perused the records. In the present case limited issue to be decided is that whether the appellants have violated the condition of Section 41 and consequently liable to penalty under Section 41 of the Customs Act, 1962. The said section reads as under :- "Delivery of SECTION 41. [departure manifest, export manifest] or export report. [The person-in-charge of a conveyance - (1) carryin....

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....ded or supplemented." 4.1 As per the Sub Section (1) of Section 41, the person shall be liable to pay penalty not exceeding Rs. 50,000/-, if he fails to deliver the departure manifest or export manifest or the export report or any part thereof within stipulated time period as prescribed under regulation 3(3) of Export Manifest (Vessel) Regulations, 1976. With this provision there is rider that the said provision shall apply in case when the proper officer is satisfied that there is no sufficient cause for such delay. In the present case there is no dispute that the appellant had filed EGM within the stipulated time period. Subsequently, the Supplementary EGM was filed. Such Supplementary EGM was accepted by the proper officer. Therefore,....