2023 (11) TMI 1035

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.... Shri P. Amresh , Authorised Representative for the Respondent ORDER [ ORDER PER : R. MURALIDHAR ] This Appeal was dismissed for non-prosecution vide Final Order No. A/30156-30157/2023 (SM) dated 21.06.2023. The Appellant has filed the ROA, seeking to restore the Appeals. The Appellant has stated that they were not getting the Hearing intimations sent by e-mail. On checking up it was found....

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....iled with a delay of 5-6 days from the date of sailing of the ships. The Show Cause Notice alleged that they have not fulfilled the condition specified under Section 41 of the Customs Act 1962 and penalty was proposed to be imposed on them. After due process, Adjudication Authority imposed penalty of Rs. 25,000/- in respect of 5 EGMs filed by them in a belated manner. On Appeal, the same was rejec....

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....Commissioner (Appeals) even after noting that the practical issues were raised and challenges were faced by the Appellant while tracking electronically, still did not give any relief. He submits that Department has not brought in any evidence that the delay in filing of the EGM was a deliberate act or on account of any fraud committed by the Appellant. In such a case, the penalty imposed is not wa....

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....hant Marine India Pvt Ltd., Vs CC, EGM Cell. The Tribunal vide Final Order No. 41691-41697/2021 has noted that Section 41 was amended w.e.f. 01.08.2019. Prior to this date only the person in charge of a conveyance was liable to fulfil the condition. It is held that prior to this date since the words "or any other person as may be specified by the Central Government by Notification" was added only ....