2019 (6) TMI 972

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....bjection letter dated 26.12.2017 to the shipper and also to the Revenue which led to the appellant's entry, who, vide letter dated 03.01.2018 informed the Revenue that they were willing to clear the goods after IGM amendment. Thereafter, the appellant filed an application seeking waiver of late filing charges which was adjudicated by the Asst. Commissioner, Tuticorin, who vide communication dated 12.03.2018 partially waived the charges for late presentation of the Bill of Entry, ie., for the period 09.02.2018 to 02.03.2018, but however, the same was charged for the period 31.07.2017 to 08.02.2018 ie., from the date of entry of the vessel at the port up to the date of presentation of amended IGM. The reasons given by the Asst. Commissioner i....

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....d. 2. Today when the matter came up for hearing, Shri S. Murugappan, Ld. Advocate appeared for the assessee and Shri L. Nandakumar, AC, Ld. DR appeared for the Revenue. The contentions of the Ld. Advocate, in brief, are that appellants' Principal namely North Rim Pulp And Paper Inc., Vancouver, BC, Canada, issued a proforma invoice dated 02.05.2017 for the supply of paper pulp of about 600 MTs to M/s. Karur K.C.P. Packaging's Limited, Pollachi; that Karur K.C.P accepted it and placed a purchase order dated 04.05.2017 and the buyer was required to pay 20% advance and the balance 80% on DP basis; that the concerned goods were shipped through Commercial invoice dated 29.05.2017, under Bill of Lading dated 29.05.2017; Karur K.C.P vide letter d....

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....aced at page-27 also shows the name of the consignee as Alliance Cellulose India Pvt. Ltd., who is none other than the appellant in this case. He further refers to the "request to change the consignee" dated 21.12.2017 placed at page - 37 of the appeal memorandum to contend that between the dates of invoice/Bill of Lading and the request to change the consignee itself the appellant has consumed 203 days. He further refers to another letter placed at page - 40 of the appeal memorandum dated 26.12.2017 requesting to amend the customs manifest as per the new Bill of Lading and the date of request for waving of late filing charges made on 08.02.2018, to contend that there was a further unexplained delay of 47 days and therefore concludes his ar....

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....rcular relied on by the Ld. Advocate. The sole issue that survives for consideration is whether the appellant has made out a case for waiver of late fee charges, in terms of Section 46 of the Customs Act, 1962. I find that there is sufficient force in the contentions of the Ld. DR when he pointed out to the date of Bill of Lading from which it is very much clear that the appellant was also very much in the know of the developments. Some of the e-mail exchanges between the parties inter se placed on record refers to the correspondences made after the Bill of Lading which carries the name of the appellant as the consignee. Further, the correspondence/exchange of emails placed on record are all inter-se communications which are not having any ....