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2015 (10) TMI 2442 - CESTAT KOLKATA

2015 (10) TMI 2442 - CESTAT KOLKATA - 2016 (343) E.L.T. 356 (Tri. - Kolkata) - Late filing of EGM Filing of EGM after the date of departure of vessel - Provision permitting filing of EGM within 7 days of departure of vessel got included in Regulation 3(3) and Section 41 was omitted by the Finance Act, 2004 Held That:- If the main Section of the Customs Act, 1962 does not permit late filing of EGM then it cannot be held that its permissible under the said regulation Appeal filed by the Reve .....

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th 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, 1976 which permitted that EGM could also be filed within seven days from the date of departure. It is the .....

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tion 41 of the Customs Act, 1962 which itself was not permitting filing of EGM after departure of vessels during the relevant period. He relied upon the case law of Rashmi Metaliks Ltd. vs. UOI [2015 (316) ELT 455(Cal)] to argue that subordinate delegated legislation should be in conformity with the substantive provisions of a statute. Learned AR, therefore, argued to set aside the Order-in-Appeal dated 08.05.2012 and restore Order-in-Original dated 16.02.2012 passed by the Adjudicating authorit .....

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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, .....

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s contents. (3) If the proper officer is satisfied that the export manifest or export report is in any way incorrect or incomplete and that there was no fraudulent intention, he may permit such manifest or report to be amended or supplemented. 4.1 Export Manifest (Vessels) Regulations, 1976 were framed in 1976 under the earlier provisions of Section 41 of the Customs Act, 1962 and corresponding amendments, denying EGM to be filed within seven days of date of departure in filing EGM, made in Sect .....

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