Topic

Section 46

2 articlesLatest June 2026
Section 46 Customs Act 1962 | Late Fees Waived for Bona Fide Excess Cargo Discovered Post-Clearance Where Importer Not at Fault : CESTAT Kolkata
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Section 46 Customs Act 1962 | Late Fees Waived for Bona Fide Excess Cargo Discovered Post-Clearance Where Importer Not at Fault : CESTAT Kolkata

CESTAT Kolkata has ruled that importers cannot be penalized with late fees under Section 46 when excess cargo is identified only after customs clearance and the delay stems from logistical or inspection realities beyond their control. This sets a critical precedent for traders facing unforeseen discrepancies in cargo declarations, reinforcing that administrative penalties must align with fault-based liability under the Customs Act.

Section 50 M.P. Land Revenue Code | Revision Remedy Survives Despite Section 46 Appeal Bar : MP HC Gwalior
Case Law Analysis
|Madhya Pradesh High Court

Section 50 M.P. Land Revenue Code | Revision Remedy Survives Despite Section 46 Appeal Bar : MP HC Gwalior

MP High Court rules that when an appeal is barred under Section 46 of the M.P. Land Revenue Code, 1959, aggrieved parties may still seek revision under Section 50. The judgment clarifies that statutory remedies must be interpreted to prevent denial of justice, ensuring access to revisional jurisdiction even where appeals are expressly barred.

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