This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Penalties for Not Filing Transshipment Bill as Clearance Remains Valid
Case Law Details
- Case Name
- Anshu Sahay Vs Commissioner of Customs (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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 near Mumbai in 2010. Assessee facilitated the import and tran...
Author Info
