Court Allows Exemption & Condones Delay in Appeal

The court allowed the exemption subject to all just exceptions in CM Appl. No. 24278/2019. The delay of 206 days in filing the appeal was condoned for reasons stated in the application in CM Appl. No. 24279/2019. The appeal (CUSAA 183/2019) against a Customs, Excise and Service Tax Appellate Tribunal order was dismissed, except for reducing the penalty imposed on the Appellant from Rs. 5 lacs to Rs. 2.5 lacs. The Court found no question of law arising and stated that the order did not call for interference, thus dismissing the appeal and disposing of the application.

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Issues:
1. Exemption application
2. Delay in filing appeal
3. Appeal against CESTAT order

Exemption Application:
The court allowed the exemption subject to all just exceptions in CM Appl. No. 24278/2019.

Delay in Filing Appeal:
The delay of 206 days in filing the appeal was condoned for reasons stated in the application in CM Appl. No. 24279/2019.

Appeal Against CESTAT Order:
The appeal (CUSAA 183/2019) was against an order passed by the Customs, Excise and Service Tax Appellate Tribunal. The CESTAT declined to interfere with the order in appeal except to reduce the penalty imposed on the Appellant from Rs. 5 lacs to Rs. 2.5 lacs. The Appellant, a Customs House Agent, filed five Bills of entry concerning eight consignments of Synthetic Diamond Powder with mis-declaration of weight and value. A penalty was levied on the Appellant for aiding in evasion of duty. The CESTAT noted the Appellant's negligence but found the penalty on the higher side. The Court found no question of law arising and dismissed the appeal, stating that the order did not call for interference. The application was also disposed of.

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