No penalty for customs section 41 violation due to inadvertent omission/system error

Hyundai Merchant Marine India Pvt. Ltd. Vs Commissioner Of Customs-EGM CELL (CESTAT Chennai) Conclusion: CESTAT had deleted the penalty imposed by the Customs Department and held that no penalty could be levied under section 117 if there was no willful intention / wrongful mind for violating the law and such violation occurred was only due to inadvertent omission / system error. Held: The issue arose for consideration was violation of Section 41 of the Customs Act, 1962 as penalty was imposed under Section 117 and it was the responsibility of assessee to file the EGM to the proper officer befo...