2007 (3) TMI 477

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..... Penalty of Rs. 91,000/- has been imposed upon the appellant who is a console agent and is required to file IGM within a period of 12 hrs of the arrival of the ship. However, it is seen that in cases of 182 IGMs there was a delay ranging from one day to 10 days in filing the IGM during the period January 2005 to December 05. Section 30 of the Customs Act, 1962, provides for imposition of penalty no .....

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..... 3. Both the authorities below have not attributed any mala fide to the appellant and have accented the appellant s stand that IGMs have to be filed on the basis of the information supplied by the shippers in pre-alerts and in the case of late receipt of pre-alerts the appellant is virtually handicapped to file the requisite IGM. As such, I feel that though there is a technical and procedural vi .....

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