No Penalties for Not Filing Transshipment Bill as Clearance Remains Valid

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...