Case Law Details
Case Name : Anshu Sahay Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No: 86527 of 2016
Date of Judgement/Order : 13/12/2024
Related Assessment Year :
Courts :
All CESTAT CESTAT Mumbai
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Anshu Sahay Vs Commissioner of Customs (CESTAT Mumbai)
No penalties u/s 114A and section 114AA on failure to file transshipment bill as it did not invalidate the clearance provided by Customs
Conclusion: Failure to file a transshipment bill was deemed a technical lapse and it did not invalidate the clearance granted by customs. . Tribunal held that imposing duty demands and penalties in this matter lacked merit and legal basis.
Held: Assessee acted as an agent for salvaging operations of MSC Chitra, a vessel involved in an oil spill n
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