2019 (5) TMI 724

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....ated 3.7.2017 (inadvertently mentioned as 3.8.2017 in order-in-original) requested for amendment in the EDI IGM No. 2163079 dated 28.042.107 in respect of BL No. TDBSMUR006 dated 4.4.2017, as the said BL was not available in EDI IGM due to technical error in the system for which they also submitted documents such as copy of BL and letter of cosignee. The department was of the view that due to amendment in the IGM Appellant made themselves liable for penalty as per the provision of sub-section (1) of Section30 of Customs Act, 1962 as clarified under Board Circular No. 14 of 2017 dated 11.04.2017. The adjudicating authority has imposed the penalty of Rs. 10,000/- which was upheld by the Commissioner, therefore, the present appeal. 2. None ap....

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....pellant was for supplementary/ additional entry for the excess landed cargo. The adjudicating and appellate authority have wrongly construed the application as amendment in IGM that the appellants application ought to have been considered under Section 30 (3) of Customs Act, 1962. Since, there is no allegation of fraud or fraudulent intention in submission of request for supplementary entry in IGM, therefore, the penalty was not imposable. They relied upon the judgment of apex court in the case of Hindustan Steel Ltd. 1978 (ELT) J159. 3. Sh. T. K. Sikdar, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. Heard Ld. AR and perused the records. I find that the limited issue....