2019 (7) TMI 11

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....en up for hearing, Ms. D. Naveena, Ld. Advocate appeared for the assessee and Shri L. Nandakumar, AC, Ld. DR appeared for the Revenue. The submissions of Ld. Advocate, interalia, are that the appellant, a manufacturer of Gold and Diamond jewellery, had imported a consignment of polished natural diamonds through Air Cargo Complex, Coimbatore Airport; that the customs authorities informed the appellant not to file the Bill of Entry since there was no proper appraising staff for valuing the imported diamonds; that the appellant through one of its letters requested for arranging an appraiser by also undertaking to bear the expenses; that the appellant was rather asked to transit the consignment to Mumbai; that for the non-availability of suffic....

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....ce since the same is passed as per the Standing Order No. 01/2017 dated 06.0-9.2017 by the Chief Commissioner of Customs, Trichy, in pursuance of the Board's Circular No. 12/2017-Cus. dated 31.03.2012. 4. Ld. Advocate, countering the above, submitted that the Standing Order read with Board's Circular were clear when it instructed jurisdictional Additional /Joint Commissioners to exercise power judiciously, meaning that such charges are not mandatory. 5.1 I have considered the rival contentions, gone through the documents placed on record. There is no doubt that imposition of late filing charges is not mandatory but it is only subject to non-satisfaction as to the sufficiency of reasons. It is a matter of record that the appellant made....

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....ts in the country in terms of Customs Act and it is also a fact on record that the appellant was asked not to effect imports at that particular airport, for whatever reasons. When an Act mandates certain things, it is assumed, subject to tests by the Courts, that anything done contrary to such mandates of law are not acceptable and it is equally unacceptable to narrow down the applicability of such statutes by the implementing authorities. Therefore, when an item is imported at a notified airport, the authorities cannot find fault with such import for want of proper officers, which is not the concern of the importer. Statute notifies an airport and through law requires appointment of appraising staff and if no such officers are appointed, t....