https://www.taxtmi.com/caselaws?id=449056 The Tribunal set aside the enhanced penalty of Rs.50,000 imposed by the Commissioner (Appeals) for the late submission of import documents, reinstating the original penalty of Rs.5,000 per Bill of Entry imposed by the Assistant Commissioner. The Tribunal found that the penalty enhancement was unjustified, referencing a precedent that penalties for procedural delays without revenue implications should be reasonable. The appeal by the appellant was allowed, and the order of the Commissioner (Appeals) was deemed unsustainable. en-us Tue, 30 Jan 2024 00:00:00 +0530 Fri, 02 Feb 2024 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449056 The Tribunal set aside the enhanced penalty of Rs.50,000 imposed by the Commissioner (Appeals) for the late submission of import documents, reinstating the original penalty of Rs.5,000 per Bill of Entry imposed by the Assistant Commissioner. The Tribunal found that the penalty enhancement was unjustified, referencing a precedent that penalties for procedural delays without revenue implications should be reasonable. The appeal by the appellant was allowed, and the order of the Commissioner (Appeals) was deemed unsustainable. Case-Laws Customs Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449056