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Customs - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Late filing of EGM – Filing of EGM after the date of departure ...


Late EGM Filing Not Permissible if Customs Act, 1962 Doesn't Allow; Timely Submission Emphasized for Compliance.

November 1, 2015

Case Laws     Customs     AT

Late filing of EGM – Filing of EGM after the date of departure of vessel - 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 regulation - AT

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