https://www.taxtmi.com/caselaws?id=764682 CESTAT Kolkata-AT allowed the appeal and set aside the enhanced penalty imposed by Commissioner (Appeals). 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 originally imposed Rs.15,000 penalty, which Commissioner (Appeals) enhanced to Rs.10,00,000 per Bill of Entry (20 Bills total) without adequate reasoning. CESTAT held that procedural lapses without revenue implications or mala fide intent should not attract severe penalties. The original penalty of Rs.15,000 was deemed sufficient for the procedural violation, and the enhanced penalty was set aside. en-us Mon, 13 Jan 2025 00:00:00 +0530 Wed, 15 Jan 2025 11:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764682 CESTAT Kolkata-AT allowed the appeal and set aside the enhanced penalty imposed by Commissioner (Appeals). 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 originally imposed Rs.15,000 penalty, which Commissioner (Appeals) enhanced to Rs.10,00,000 per Bill of Entry (20 Bills total) without adequate reasoning. CESTAT held that procedural lapses without revenue implications or mala fide intent should not attract severe penalties. The original penalty of Rs.15,000 was deemed sufficient for the procedural violation, and the enhanced penalty was set aside. Case-Laws Customs Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764682