https://www.taxtmi.com/caselaws?id=780548 CESTAT KOLKATA - AT allowed the appeal and set aside the impugned order. The appellant's failure to submit required documents within 30 days breached the Customs (Provisional Duty Assessment) Regulations, 2011, warranting a penalty; however the Tribunal, following its earlier decision on the same issue, reduced the penalty to Rs.15,000 as imposed by the adjudicating authority and held that the Commissioner (Appeals)'s enhancement was not warranted. en-us Wed, 06 Aug 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780548 CESTAT KOLKATA - AT allowed the appeal and set aside the impugned order. The appellant's failure to submit required documents within 30 days breached the Customs (Provisional Duty Assessment) Regulations, 2011, warranting a penalty; however the Tribunal, following its earlier decision on the same issue, reduced the penalty to Rs.15,000 as imposed by the adjudicating authority and held that the Commissioner (Appeals)'s enhancement was not warranted. Case-Laws Customs Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780548