2025 (11) TMI 16

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....t the appellant had filed 27 Bills of Entry by declaring the goods and the assessment was done on provisional basis. Later on, the appellant could not file the required documents within thirty days thereof, for the Bills of Entry so provisionally assessed. 3. They executed Provisional Duty Bond in terms of Regulation 3 of the Customs (Provisional Duty. Assessment) Regulations, 2011, which had been accepted by the then Assistant/Deputy Commissioner of Customs by allowing the provisional assessment. In the said bond, the appellant had undertaken to submit all the desired documents within one month, which the appellant failed to do. 4. Therefore, a Show Cause Notice was issued to the appellant for contravention of the provisions of the R....

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....ies Ltd. (Supra) wherein this Tribunal observed as under: "I find that the adjudicating authority has imposed a penalty of Rs.5,000/- (Rupees Five Thousand only) as the appellant has already submitted the documents while submitting the reply to the show cause notice. The Appellant cited various decisions in support of their contention that reduced penalty can be imposed for such procedural violations. I have perused the decisions cited by the appellant in support of their contentions that the enhance penalty is not sustainable in this case. In the case of Jai Balaji Industries Ltd. (supra), this Tribunal has held as under:- "9. I find that this is a case of delay in furnishing of certain documents. There is no revenue impl....

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....alization of the provisional assessment while submitting their reply to the show cause notice. Thus, I find that the penalty of Rs.5,000/-(Rupees Five Thousand only) imposed by the Assistant Commissioner would be sufficient to meet the ends of justice. I also find that the Commissioner(Appeals) has not given adequate reason for enhancing the penalty from Rs.5,000/- (Rupees Five Thousand only) to Rs.50,000/- (Rupees Fifty Thousand only) on each Bill of Entry. In view of discussions and the decisions cited above, I hold that the enhance penalty is not warranted in this case. Accordingly, the same is set aside. 11. In view of the above discussions, I set aside the enhanced penalty and allow the appeal filed by the appellant." ....