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2015 (10) TMI 2442

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..... For the Respondent ORDER Per Shri H.K.Thakur. This Appeal has been filed by the Revenue against Order-in-Appeal No.KOL/CUS/CKP/95/2012 dated 08.05.2012 passed by the Commissioner(Appeals) Customs, Kolkata. 2. Shri S.P.Pal, Appraiser(AR) appearing on behalf of the Revenue argued that the period of dispute is 05.07.2006 to 22.12.2006 with respect to filing of EGMs by the Respondent. That Adjudicating authority imposed a penalty of ₹ 90,000/- upon the present respondent on the ground that EGMs were filed after the sailing of the vessels. That first appellate authority in para 7 of the Order-in-Appeal dated 08.05.2012 allowed the appeal as per third proviso to Regulation-3 of the Export Manifest (Vessels) Regulations, 19 .....

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..... be imposed upon the Respondent under Section 117 of the Customs Act, 1962 for filing the EGMs after the date of sailing/departure of the vessel. First appellate authority has allowed the appeal relying upon Regulation 3(3) of the Export Manifest (Vessels) Regulation 1976. From a perusal of the case records and the Customs Act, 1962 it is observed that up to 2004 there was a provision permitting filing of EGM within 7 days of departure of vessel. The same also got included in Regulation 3(3) of the above Regulations. The provisions of Section 41 of the Customs Act, 1962 were omitted by the Finance Act, 2004 and this Section read as follows during the relevant time :- (1) The person-in-charge of a conveyance carrying export goods shall .....

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..... tantive provision of the statute, which is a source of its existence. If the provisions of the delegated legislation offends the substantive statutes or is contrary thereto, the same cannot withstand and is liable to be struck down. Where a regulation has been promulgated in exercise of the power conferred under the substantive statute, the endeavour of the Court should be to harmonize the provisions contained in both the substantive statute and regulation. Any interpretation which would render the regulation unworkable, should be avoided. 4.2 From the above factual matrix of the present appeal it is observed that an amendment was carried out in Section 41 of the Customs Act, 1962 but a corresponding amendment, regarding late filing .....

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