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2023 (11) TMI 1035 - CESTAT HYDERABADLevy of penalty - delay of 5-6 days in filing of EGM from the date of sailing of the ships - Delay in issue of issue / uploading of ‘Sailing Reports’ by the Customs officers - reasonable cause for delay or not - Non-fulfilment of condition specified under Section 41 of the Customs Act 1962 - HELD THAT:- It is seen from the Order-in-Original and Order-in-Appeal that the Appellant has properly canvassed before both the authorities that the initial issue of ‘Sailing Reports’ manually was delayed and subsequent delay in uploading the same in EDI system by the Department has resulted in the delay in filing of EGM by the Appellant. Both the authorities have not given any consideration nor have they brought in any other evidence to suggest that the Appellants submissions were not true. Much bigger issue was before the Chennai Tribunal in the case of Hyundai Merchant 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 on 01.08.2019. Therefore the Shipping Line or agent or any other person cannot be made liable for nonfiling of the EGM on time prior to this date. In the present case, 4 shipping bills pertain to the period January 2019 to 13.06.2019. Therefore, in these 4 cases as per the said case law decided by Chennai Tribunal no penalty can be imposed. The Appellant has raised various procedural and practical issues and challenges faced, including difficulty of filing the EGM in ICE GATE, but still has not given consideration for the same. The delay of 5-6 days in filing the EGM by the Appellant has been properly explained by him - The impugned order set aside - appeal allowed.
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