2025 (10) TMI 336

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....to September 2017, by 10th day of October 2017. However, it was observed that the quarterly returns for the said period was not submitted in time to the competent authority i.e. Deputy Commissioner or Assistant Commissioner of Customs. The department alleged that the appellant is liable for penal action under Section 158 of Customs Act, 1962. Accordingly, vide Show Cause Notice No. 59/2018 dated 10.6.2019, penalty for contravention of sub-rule 3 of Rule 6 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 was proposed as per Section 158 of the Customs Act, 1962. The said proposal has initially been confirmed vide Order-in-Original 01/2019-20 dated 7.10.2019 vide which following penalties have been imposed under Section 15....

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....his Tribunal. 2. I have heard Shri Jatin Mahajan, learned counsel for the appellant and Shri V.J. Saharan, learned Authorized Representative for Revenue. 3. Learned counsel for the appellant has submitted that Section 158 of Customs Act alleging contravention of sub-rule 3 of Rule 6 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 has wrongly been invoked. It is submitted that while complying with the said provision of aforesaid rules of 2017 for availing the exemption benefit of Notification No. 50/2017 dated 30.6.2017 / 68/2017 both dated 30.6.2017, the appellant had filed the quarterly returns for the period July 2017 to September 2017 in CGST-Division-C, Bhiwadi on 3.11.2017. However, the appellant had provide....

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....f Goods at Concessional Rate of Duty) Rules, 2017. Hence there is no infirmity in the order under challenge. Otherwise also, the appellant had availed the concessional customs duty on Fluff Pulp which was conditional upon following the procedure outlined in Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 notified by Notification No. 68/2017 dated 30.06.2017. The departmental letter dated 26.3.2019 from the Deputy Commissioner (Preventive), Customs Commissionerate, Jaipur reveals that returns for July 2017 to December 2018 were filed along with the letter dated 5.3.2019. Thus, it is clear that the returns were not submitted by the specified due date. Also the returns did not contain the unit's name, seal and the name and s....

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....l be put to use for manufacture of goods or for rendering output service, by the tenth day of the following quarter." 6. The appellant has relied upon various certificates issued by Assistant Commissioner, CGST Division - C, Bhiwadi Alwar showing that the returns for the period in question were filed by the appellant but not before the Assistant Commissioner of Customs having jurisdiction over the appellant's premises. Those were filed before Assistant Commissioner, CGST Division-C, Bhiwadi. This perusal is sufficient for me to hold that the alleged non-compliance is purely a procedural lapse on part of appellant. 7. No doubt, in case of exemption notifications, it is for the assessee/importer to prove its entitlement and he has to fo....