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2019 (5) TMI 724 - AT - CustomsPenalty under sub-section (1) of Section 30 of Customs Act, 1962 - Amendment in IGM - whether the appellant is liable for penalty as per the provision of section 30(1) read with Section 117 of Customs Act only for the reason that the appellant have made application for additional entry in IGM? HELD THAT:- In the entire facts of the case there is no intentional offence on the part of the appellant, it is beyond the control of the appellant that in the landed goods, two plates were found in excess accordingly, they have on their own filed an application for allowing supplementary/ additional entry in relevant IGM which was also permitted by the Mundra Custom House on a deposit of ₹ 1000/- being a custom fees - there are no reasons to impose any penalty. On going through the section 30(1) read with Clause (iii), it is found that the penalty can be imposed only if there is delay in delay in submission of IGM to the proper officer, however in the present case, there is no delivery of submission in IGM. The appellant is not liable for penalty under Section 30(1) read with Section 117 of Customs Act - appeal allowed - decided in favor of appellant.
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