ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 11.06.2025
CESTAT Mumbai- SCMTR Not Enforceable at Time of Shipment
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai, quashed a punitive order issued by the Commissioner of Customs (General), Nhava Sheva, against Aiyer Shipping Agency Pvt. Ltd., citing improper application of the Sea Cargo Manifest and Transshipment Regulations, 2018 (SCMTR) and misinterpretation of the Customs Act, 1962.
Background of the Case
The appeal stemmed from a penalty order issued against Aiyer Shipping Agency in connection with two shipping bills dated 07.01.2022, involving export of 297.541 MTs of SHG Jumbo Zinc by Hindustan Zinc Ltd. The exporter had used Direct Port Entry (DPE) and e-sealing, but due to procedural timing, the Let Export Order (LEO) was obtained after the vessel βMV Thorskyβ had sailed on 09.01.2022. This resulted in an EGM error: βLEO date greater than sailing dateβ.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Mumbai
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