2024 (5) TMI 76

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....wini K. Choudhary, Authorized Representative for the Revenue ORDER R. MURALIDHAR : The Appellant had imported 34 consignments wherein the Customs duty was paid on provisional basis. Due to some communication errors, they were not in a position to file the requisite documents within the time specified for submissions of documents. In respect of 12 Bills of Entry a Show Cause Notice was iss....

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....e documents on time from the overseas exporter. These facts were argued before the Adjudicating authority. Hence, he has sympathetically considered their case and imposed penalty of Rs.20,000/- in respect of all the Bills of Entry put together. They have paid this amount, and are not disputing the same. He submits that the Ld.Commissioner(Appeals) has not considered the factual details and has imp....

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....tifies the penalty imposed. 5. I have heard both the sides and have perused the appeal papers and the documentary evidence along with case law cited by the Appellant. 6. Admittedly the Department has not brought in any evidence to the effect that the Appellant has deliberately delayed the finalization of the Bills of Entry. On a query from the Bench, the Ld.Consultant submits that even in re....