CESTAT Chennai grants relief, sets aside penal charges for late Bill-of-Entry. Appellant's valid reasons for delay acknowledged.

The CESTAT Chennai allowed the appeal, setting aside the penal charges for late presentation of the Bill-of-Entry. The appellant, a subsequent purchaser facing delays beyond their control, was granted relief as previous cases showed similar late fees being deleted in such circumstances. The CESTAT found the appellant's reasons for delay valid, distinguishing them from the initial importer, and deemed the lower authority's decision unsustainable. Consequential reliefs were granted as per law, providing a favorable outcome for the appellant.

---

---

Issues: Appeal against penal charges for late presentation of Bill-of-Entry.

Detailed Analysis:

1. Facts of the Case: The appellant appealed against the Order-in-Appeal passed by the Commissioner of Customs and Central Excise (Appeals), Tiruchirappalli. The case involved a vessel carrying Heavy Melting Scrap that arrived at Tuticorin Port and was sold on high sea sales basis. The appellant purchased the import consignment but faced delays due to financial issues and non-receipt of original documents.

2. Grounds of Appeal: The appellant challenged the penal charges imposed for the late presentation of the Bill-of-Entry. The Commissioner of Customs and Central Excise (Appeals) rejected the appeal, leading to the appellant filing the present appeal before the Appellate Tribunal CESTAT Chennai.

3. Arguments: The appellant's advocate cited precedents where similar late fees were deleted by the CESTAT, emphasizing that the appellant was not the first importer but a subsequent purchaser who stepped in due to unforeseen circumstances. The Authorized Representative for the Revenue supported the lower authorities' findings.

4. Decision: The Member (Judicial) of the CESTAT Chennai referred to previous cases where late fees were deleted, highlighting that the appellant had a valid cause for the delay and was not the initial importer. The order-in-appeal was deemed unsustainable, and the appeal was allowed with consequential reliefs, if any, as per law.

5. Conclusion: The impugned order imposing penal charges for late presentation of the Bill-of-Entry was set aside by the CESTAT Chennai, providing relief to the appellant based on the specific circumstances of the case and established legal principles.

(Order pronounced in the open court on 26.03.2021)

---