Tribunal upholds dismissal of late filing charges waiver appeal under Customs Act, 1962. Emphasizes need for clear justifications

The Tribunal upheld the decision to dismiss the appeal for late filing charges waiver under the Customs Act, 1962. The appellant's explanation was deemed insufficient, with contradictions in dates on the original and amended Bill of Lading noted. The Tribunal emphasized the importance of timely compliance in customs procedures and the stringent criteria for waiver of late filing charges, highlighting the need for clear and justifiable reasons to support waiver requests, particularly in the presence of discrepancies in documentation timelines.

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Issues: Late filing charges waiver for Bill of Entry submission.

Analysis:
1. The appellant imported "Klabin Soft wood bleached kraft pulp - off grade" under a Bill of Lading dated 29.05.2017. The consignment arrived at Tuticorin Port on 31.07.2017. The importer disowned the cargo, leading to the appellant's involvement for clearance after an IGM amendment.
2. The Asst. Commissioner partially waived late filing charges for the period 09.02.2018 to 02.03.2018 but imposed charges for the period 31.07.2017 to 08.02.2018. The appellant appealed to the Commissioner of Customs, Central Excise, Trichy, seeking a complete waiver.
3. The appellant's advocate argued that the appellant acted promptly upon the importer's disownment, following necessary procedures for IGM and Bill of Entry amendments. The advocate cited Board's instruction No. 12/2017-Cus. dated 31.08.2017 to support the waiver claim.
4. The Revenue contended that the appellant delayed proceedings significantly, consuming 203 days between the invoice/Bill of Lading date and the request to change the consignee. The Revenue supported the Asst. Commissioner's decision to levy late filing charges.
5. The Tribunal found the appellant's explanation insufficient, noting contradictions in the dates on the original and amended Bill of Lading. The Tribunal emphasized the lack of clarity in the appellant's justifications and upheld the lower authorities' decision to dismiss the appeal for late filing charges waiver.

This judgment highlights the importance of timely compliance in customs procedures and the stringent criteria for waiver of late filing charges under the Customs Act, 1962. The Tribunal's decision underscores the need for clear and justifiable reasons to support waiver requests, especially when discrepancies exist in the documentation timeline.

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