2024 (2) TMI 207

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....013, the appellant imported coal through Dhamra Port in Odisha by filing Bills of Entry . The said imported goods were assessed provisionally under Section 18 of the Customs Act, 1962 and the appellant was directed to file all the import documents within 30 days from the date of provisional assessment. The appellant could not submit the said documents within 30 days, but later on the documents were filed by the appellant before the adjudicating authority for finalization of the assessment of the Bills of Entry. The adjudicating authority imposed penalty of Rs.5,000/- for non-submission of the documents in time. Against the said order, the Revenue preferred an appeal before the ld.Commissioner (Appeals), who enhanced the penalty from Rs.5,00....

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....on 5 of the above said Regulations 2011. 9. I find that the adjudicating authority has imposed a penalty of Rs.5,000/- (Rupees Five Thousand only) as the appellant has already submitted the documents while submitting the reply to the show cause notice. The Appellant cited various decisions in support of their contention that reduced penalty can be iposed for such procedural violations. I have perused the decisions cited by the appellant in support of their contentions that the enhance penalty is not sustainable in this case. In the case of Jai Balaji Industries Ltd. (supra), this Tribunal has held as under:- "9. I find that this is a case of delay in furnishing of certain documents. There is no revenue implication. The department has ....