https://www.taxtmi.com/caselaws?id=764495 CESTAT Kolkata allowed the appeal and set aside the enhanced penalty. The appellant failed to submit required documents for provisional assessment finalization due to pending appeals before Tribunals and HCs on the same issue. The adjudicating authority imposed Rs.10,000 penalty for procedural violations, which the tribunal found sufficient. The Commissioner (Appeals) enhanced the penalty to Rs.50,000 per Bill of Entry without adequate reasoning. The tribunal held that the original Rs.10,000 penalty was adequate for procedural violations and the enhanced penalty was unjustified, restoring the original penalty amount. en-us Fri, 10 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764495 CESTAT Kolkata allowed the appeal and set aside the enhanced penalty. The appellant failed to submit required documents for provisional assessment finalization due to pending appeals before Tribunals and HCs on the same issue. The adjudicating authority imposed Rs.10,000 penalty for procedural violations, which the tribunal found sufficient. The Commissioner (Appeals) enhanced the penalty to Rs.50,000 per Bill of Entry without adequate reasoning. The tribunal held that the original Rs.10,000 penalty was adequate for procedural violations and the enhanced penalty was unjustified, restoring the original penalty amount. Case-Laws Customs Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764495