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TMI Blog2023 (4) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... r officer is satisfied that there is no sufficient cause for such delay - In the present case there is no dispute that the appellant had filed EGM within the stipulated time period. Subsequently, the Supplementary EGM was filed. Such Supplementary EGM was accepted by the proper officer. Therefore, it is clear that the proper officer has found sufficient cause for delay by accepting the supplementary EGM. Moreover, Sub Section 3 clearly provides that in case of incorrect or incomplete EGM and that there was no fraudulent intention, the proper officer on his satisfaction may permit such manifest or report to be amended or supplemented - In the present case firstly, the appellants have filed EGM within stipulated time period and subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAMESH NAIR The present appeals are directed against the OIA No. MUN-CUSTM-000-APP-080-118-21-22 dated 30/06/2021 whereby the Commissioner (Appeals) held that the penalties were imposed by the original authority under section 41 of the customs Act, 1962 on the allegation that the appellants have not filed the EGM within a stipulated period of 7 days in terms of section 41 of the Customs Act, 1962. Accordingly, they were made liable themselves for imposition of penalty. 2. Shri. Amit Laddha, Learned counsel appearing on behalf of the appellant submits that the appellants invariably in every case filed the EGM within the stipulated time period. However, for some changes/ modification /typographical correction supplementary EGM was fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limited issue to be decided is that whether the appellants have violated the condition of Section 41 and consequently liable to penalty under Section 41 of the Customs Act, 1962. The said section reads as under :- Delivery of SECTION 41. [departure manifest, export manifest] or export report. [The person-in-charge of a conveyance (1) carrying export goods or imported goods or any other person as may be specified by the Central Government, by notification, shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, a departure manifest or an export manifest by presenting electronically, and in the case of a vehicle, an export report, in such form and manner a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision shall apply in case when the proper officer is satisfied that there is no sufficient cause for such delay. In the present case there is no dispute that the appellant had filed EGM within the stipulated time period. Subsequently, the Supplementary EGM was filed. Such Supplementary EGM was accepted by the proper officer. Therefore, it is clear that the proper officer has found sufficient cause for delay by accepting the supplementary EGM. 4.2 Moreover, Sub Section 3 clearly provides that in case of incorrect or incomplete EGM and that there was no fraudulent intention, the proper officer on his satisfaction may permit such manifest or report to be amended or supplemented. In the present case firstly, the appellants have filed EGM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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