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of Appellant failed to submit required documents within stipulated time for provisional duty assessment, contravening Customs (Provisional Duty Assessment) Regulations, 2011. Adjudicating authority imposed Rs.15,000 penalty. Commissioner (Appeals) enhanced penalty to Rs.10,00,000 for each of 20 Bills of Entry. CESTAT held appellant could not submit documents due to pending appeals on same issue before Tribunals and High Courts. Procedural lapses without revenue loss or mala fide intent should not attract severe penalties. Rs.15,000 penalty sufficient for procedural violation. Enhanced penalty of Rs.10,00,000 set aside, original Rs.15,000 penalty restored as adequate. Appeal allowed.
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