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2015 (10) TMI 2442 - AT - CustomsLate filing of EGM – Filing of EGM after the date of departure of vessel - Provision permitting filing of EGM within 7 days of departure of vessel got included in Regulation 3(3) and Section 41 was omitted by the Finance Act, 2004 – Held That:- If the main Section of the Customs Act, 1962 does not permit late filing of EGM then it cannot be held that its permissible under the said regulation – Appeal filed by the Revenue allowed in its favour.
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