2025 (2) TMI 275

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.... original/bank signed documents like commercial Invoice, Bill of Lading, Certificate of Weight, Certificate of Quality, High Sea Sale Agreement, if any, and other particulars like 'demurrage charges' if any paid for which the Bills of Entry were assessed provisionally, as per Section 18 of the Customs Act, 1962, pending submission of the documents. As per Regulation 3(3) of the Customs (Provisional Duty Assessment) Regulations, 2011, the appellant has to submit the documents within one month or within the extended period the proper officer may allow, so as to finalise the provisional assessments. In the present case, the appellant has neither submitted the documents within the stipulated time period nor obtained any extension of tim....

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....of Customs (Preventive), Bhubaneswar [2021 (376) ELT 730 (Tri.- Kolkata)] 4. Relying upon this case law, the appellant prays for setting aside the enhanced penalty imposed in the impugned order. 5. The Ld. Authorized Representative appearing for the Revenue submits that submission of documents within the stipulated time period is necessary for timely finalization of the provisional assessments. Delay in submission of documents have delayed the finalization of the provisional assessment and consequently realization of duty liability, if any, from the appellant. Accordingly, he justified the enhancement of the penalty by the Ld. Commissioner (Appeals) in the impugned order. 6. Heard both sides and perused the appeal documents. 7. I fi....