2025 (1) TMI 356

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....ication are as follows: 2.1 That the appellant had imported consignment of goods under Bill of Lading dated 29.03.2017, however, the name of consignee was wrongly mentioned by the Airline on the said Bill of Lading. Resultantly, the Bill of Entry could not be filed by the appellant through his CHA within the stipulated time for the purpose. The appellant had applied for the amendment about the consignee's address which was allowed by the Customs authorities on 03.06.2017. On the same day the Bill of Entry was filed. On account of late filing the penalty charge of Rs. 4,05,000/- was levied on the appellant. To avoid further penal charges, the amount got deposited by the appellant. 2.2 The appellant later filed the refund claim of the s....

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....missioner (Appeals) is also brought to the notice of the Bench submitting that the rejection of appeal on the technical ground of limitation without even referring to the ground of explaining the late filing of the appeal amounts to violation of principles of natural justice. The order is accordingly, prayed to be set aside and appeal is prayed to be allowed. 5. While rebutting the submissions, learned Authorized Representative appearing for the department has submitted that the order in original was announced on 13.09.2018, the appeal has been filed on 30.02.2019 apparently, it is filed beyond the period of discretion available with the Commissioner to condone delay in filing appeal before him. Hence there is no infirmity in the order w....

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..... Simultaneously, from the submissions given by the appellant, it is observed that the reason for delay of 30 days in filing the appeal before Commissioner (Appeals) has reasonably been explained by the appellant. There was also occurred an error in the Bill of Entry vis-à-vis the name of the consignee. Much time was taken to get the said name amended. The appellant had also filed a request for waiver of the penalty as was imposed upon him due to late filing of Bill of Entry and was got deposited. 8. It is also observed that the copy of order in original though was received by the appellant's employee but the same was not brought to appellant's notice till 18.01.2019. The appeal filed on 30.02.2019 is within one month of date of r....