2021 (3) TMI 1166

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....resentative (A.R.) for the Respondent ORDER The assessee has come in appeal against the Order-in-Appeal No. 74/2019-TTN (CUS) dated 26.09.2019 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 151.560 MTs of Heavy Melting Scrap covered b....

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....19 dated 04.10.2018; that the shipper vide letter dated 04.10.2018 requested to amend the quantity of cargo and consignee name and address in the Bill-of-Lading No. COM/MLE/V09/18/01 dated 19.08.2018 ; that the liner, vide letter dated 15.10.2018, filed an application for amending the consignee name, address and the quantity of cargo in the IGM and the amendment was approved by the Department vide....

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.... the assessee-appellant and Shri M. Jagan Babu, Learned Authorized Representative appearing for the Revenue-respondent. 5. Learned Advocate for the appellant would submit at the outset that in an identical situation, this very Bench of the CESTAT has deleted the late fee in the cases of M/s. Blueleaf Trading Company v. The Commissioner of G.S.T. & Central Excise, Tiruchirappalli in Customs Appe....

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....hority to charge the assessee the late fee from the date of agreement made between the shipper and the appellant, which was nobody's case and not even as per law. As discussed above, Section 46 ibid authorizes the proper officer to collect late fees subject to his 'non-satisfaction' of the cause shown and there is no via media. The appellant admittedly is not the first importer, but a saviour who ....