2021 (1) TMI 767

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....like commercial invoice, bill of lading, certificate of weight, certificate of quality, etc. Accordingly, all the Bills of Entry were assessed provisionally under section 18 of the Customs Act, 1962, read with Customs (Provisional Duty Assessment) Regulations, 2011 (hereinafter referred to the Regulations) pending submission of these documents. The appellant duly executed the bond with bank guarantee as prescribed under the Regulations. 2. During the period of nearly 3 years (26.09.2011 to 10.07.2014) the appellant filed 35 Bills of Entry which were all provisionally assessed, initially. 3. The Department issued a show cause notice dated 06.04.2016 proposing penalty under regulation 5 of the Regulations on the ground that the appellants h....

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....eals) has not given any reason as to why it was necessary to impose the maximum penalty in this case. It is not the case of the department that the appellant had delayed submission of documents deliberately or with any malafide intention. 6.2 There is no revenue involved in the whole case and, at best, the matter relates to some procedural lapses. 6.3 Section 18 of the Customs Act, 1962, which relates to provisional assessment, does not prescribe any time limit for finalisation of provisional assessment. 6.4 In the reply dated 27.10.2017 to the show cause notice, the appellant had sought condonation of delay in furnishing the requisite documents. 6.5 The appellant had produced the relevant documents as and when they were able to procure....