2024 (3) TMI 367

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....t case are that the appellant is engaged in the manufacture of Rough/Machined Forgings duly registered under Goods & Service Tax. The appellant procured EPCG licence No. 22300003106 dated 04.10.2018 issued by the office of the joint Director General of Foreign Trade, Govt. of India, Ministry of Commerce & Industry, Chandigarh for import of Machinery namely "YIYOU MAKE HMI SCREW PRESS - MODEL EPC 1600 PRESS WITH PARTS AND ACCESSORIES 3 & 2 STATION DIE BOLSTER, TOOLING & GRAPHITE LUBRICATION MACH" in terms of Notification No. 16/2015-CUS dated 01.04.2015 (as amended). The said notification provided exemption in respect of the following: "(i) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tar....

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.... Thereafter, the appellant filed the IGM No. 22055255 dated 18.09.2018 in respect of BL No. SZF18080151 dated 04.09.2018. 4. The consignment arrived at Mundra Port on 21.09.2018 and out of the three containers two containers i.e. (MAEU4709500 & MAEU4723411) were railed out from Mundra Port to ICD, Ludhiana which reached on 01.10.2018. But the third container i.e. (MAEU4166635) was held at Mundra port due to excess weight in actual. Thereafter, the matter was taken up by the shipper with the custom authorities and the Superintendent, MCD, Custom house vide his office letter dated 18.01.2019 intimated that the amendment as sought has been permitted manually by the Principal Commissioner, Mundra and thereafter the container was transporte....

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....e fresh order. He further submits that the lower authority till date has not complied with the directions of the Ld Commissioner (Appeals) and more than one year has elapsed from the passing of the impugned order. 10. He further submits that there is no lapse/delay on the part of the appellant as soon as all the three containers reached at Ludhiana, ICD. Thereafter, only he can file the Bill of entry and the same was filed. He further submitted that the appellant has also suffered demurrage for the fault of the shipper. He further submits that there was sufficient cause for delay in the present case because the third container was held up at Mundra port on account of excess weight which was subsequently permitted by the Commissioner to s....

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....egard, it is pertinent to reproduced the said findings of the Ld. Commissioner (Appeals) as contained in para 3.2 and it is reproduced here in below: "3.2. I find that no speaking order has been passed in the instant case & accordingly, no reason has been assigned by the assessing authority as to under which section of the Customs Act, 1962, the penalty of Rs.12,15,000/- has been imposed on the appellant. I find that same plea has been taken by the appellant in its appeal memorandum. I further observe that the appellant cannot give its defence till it knows under which Section the penalty has been imposed by the assessing authority, accordingly, the non issuance of speaking order violates the principle of natural justice. Further, ....