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Customs - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Levy of penalty u/s 117 of CA - non-filing of EGM/shipping bills ...

Customs

July 20, 2021

Levy of penalty u/s 117 of CA - non-filing of EGM/shipping bills as required under section 41 of the Customs Act, 1962 - problem of EGM errors which hamper IGST refund processing - In the present case, on receiving notice from department, the appellant has immediately rectified the defect. There is no allegation of continued non-compliance - the penalty imposed is unwarranted - AT

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