2025 (3) TMI 792

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....Authorized Representative for the Revenue ORDER The Appellant M/s. Visa Resources India Limited has imported 16 consignments under various Bills of Entry during the period 2011-2012 to 2014-2015. Show Cause Notice was issued to them under Customs (Provisional Duty Assessment) Regulations, 2011 seeking as to why penalty should not be imposed on them for non finalization of provisionally assessed ....

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....IA, the Appellant is before us. 5. The Ld. Advocate appearing on behalf of the Appellant submits that in respect of all the 33 Bills of Entry, they have filed all the necessary documents with the Department for finalization of the same. In respect of the 25 Bills of Entry, the assessments were finalized. In respect of balance 8 Bills of Entry, the same was not finalized by the Department, nor any....

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....each of the non-assessment of Bill of Entry. Hence, the enhanced penalty of Rs.4,00,000/- is justified. 7. Heard both sides. 8. On factual matrix, it is seen that in case of 8 Bills of Entry, the assessment were not finalized without any fault on the part of the Appellant. The issue is also covered by the case law of Jai Balaji Industries Ltd. cited supra wherein, this Tribunal has held as under....