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2023 (4) TMI 1145 - AT - CustomsLevy of penalty u/s 41 of the customs Act, 1962 - levy on the allegation that the appellants have not filed the EGM within a stipulated period of 7 days in terms of section 41 of the Customs Act, 1962 - HELD THAT:- 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, it is clear that the proper officer has found sufficient cause for delay by accepting the supplementary EGM. Moreover, Sub – Section 3 clearly provides that in case of incorrect or incomplete EGM and that there was no fraudulent intention, the proper officer on his satisfaction may permit such manifest or report to be amended or supplemented - In the present case firstly, the appellants have filed EGM within stipulated time period and subsequently supplemented by filing correct Supplementary EGM which has been accepted. This shows that the appellants have complied with the provision of Section 41 in its entirety. The Contention of the Revenue is that the date of filing of EGM is not initial filing of EGM but the filing of Supplementary EGM hence, there is delay is in clear contradiction of the statutory provision of Section 41 (1) read with sub section 3 of customs act, 1962. This view taken by the lower authority is absolutely illegal, hence not acceptable - Appeal allowed.
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