2021 (3) TMI 423

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....tative (A.R.) for the Respondent ORDER The assessee has come in appeal against the Order-in-Appeal No. 88/2019-TTN(CUS) dated 05.11.2019 passed by the Commissioner of G.S.T. and Central Excise (Appeals), Tiruchirappalli. 2. Brief facts as gathered from the documents placed on record and the appeal memorandum are that the vessel carrying 38,000 kgs of "Laird Lentils" covered by Bill-of-Lad....

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....f informed the Department on 06.06.2019 (Sevottam Sl. No. 3707 dated 06.06.2019) that they are the new consignee and the IGM amendment is under process and also advised their Customs Broker to file Bill-of-Entry immediately after receiving the necessary documents and accordingly, the Customs Broker filed Bill-of-Entry No. 3521953 dated 04.06.2019, etc. 3. In view of the above, the appellant had....

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....o 40780 of 2019 dated 08.05.2019] and M/s. ECOM Gill Coffee Trading Pvt. Ltd. v. Commissioner of Customs, Tuticorin in Customs Appeal No. 42103 of 2018 [Final Order No. 41155 of 2019 dated 30.09.2019]. 6. Per contra, Learned Authorized Representative for the Revenue supported the findings of the lower authorities. 7. Having heard both sides, I am of the view that this Bench has already taken....

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....s charging of late fee from the importer per se. It is clear from the impugned order as well as that of the Commissioner (Appeals) that there was no reason/question of 'non-satisfaction' as to the reasonable cause shown by the appellant. In the above factual background therefore, it is very difficult to accept as to how the Order-in-Original came to be passed against a Customs Broker just because ....