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2022 (10) TMI 1020 - HC - CustomsLevy of penalty on vessel operators - Penalty u/s 117 of Customs Act, for contravention of the provisions of Section 41 of the Customs Act, 1962 - petitioners had not filed Export General Manifest (EGM) in respect of certain specified shipping bills - error rectified only post the issuance of show cause notices - specific averment by the petitioners to the effect that penal action has been taken only in the present cases, and in no other charge in the country, has not been denied by the respondents - HELD THAT:- A consistent methodology must be followed by customs authorities pan India. The Circulars and Instructions that have been placed before the Court also indicate categorically that the overriding spirit in terms of which the procedure must be understood and implemented, is one of facilitation, rather than adversarial. The shipping industry comprises of several stakeholders, exporters, vessels/carriers, officials of the Customs department, Port authorities and facilitators, such as customs agents, freight forwarders, transporters, consolidators, CFS and many more. It is important for the authorities to arrive at a proper methodology for capturing information from each of the stake holders. This is the attempt of the Electronic Data Interface (EDI) and the ICEGATE system. Clearly, the system requires fine tuning and the quicker the authorities respond and resolve issues that stakeholders face, as and when they arise, the smoother the functioning of the system will be - the request of the petitioner for access to the ICEGATE system is rejected for the reason as stated by the customs authorities. The system is a conglomeration of materials from various sources and is meant for effective functioning of the Department and smooth management of the transactions. No one operator can be provided with access to the entirety of the system. The petitioners are given liberty to make a representation before the appropriate authority setting out the circumstances in which they seek access to the electronic system and raising any/all submissions as necessary in support of the request, including but not limited to the practice followed by other Ports and Commissionerates in other States in the Country as well as Circulars and Instructions of the Board, as appropriate - the request of the petitioners for access to the ICEGATE system is rejected - Petition disposed off.
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