TMI Blog2023 (11) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... ue 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not a deliberate act on the part of the Appellant. Accordingly the ROA petition is allowed. Since the issue is on a narrow compass, I proceed to decide the appeal itself with the consent of both the sides. 2. The Appellants are running a shipping agency. They attend to agency work for vessels of various shipping lines. In the course of their business they are required to file the IGMs and EGMs at the ports of berthing and departures. A Show Cause Notice was issued on 08.06.2020 on the ground that in respect of 6 exports carried out through them, the EGMs have been filed with a delay of 5-6 days from the date of sailing of the ships. The Show Cause Notice alleged that they have not fulfilled the condition specified under Section 41 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Learned AR reiterates the findings of the Lower Authorities and justifies the penalty imposed on the Appellant. 5. Heard both sides and perused the documents. 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. 6. Much bigger issue was before the Chennai Tribunal in the case of Hyundai Merchant Marine Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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