2025 (11) TMI 262

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....rt of Base Paper for waxing, coating and impregnation & Uncoated Base Paper classified under CTH 48119099. 2. The Central Government inserted a new policy condition under Chapter 48 of ITS (HS), 2022, Schedule-1 (Import Policy) revising the import of certain goods falling therein from 'Free' to 'Free subject to compulsory registration' and put in place the Paper Import Monitoring System. The PIMS required importers to submit advance information in an online system for import of the notified items of Chapter 48 of ITS (HS), 2022 and obtain an automatic Registration Number by paying registration fee of Rs.500. The importer could apply for registration not earlier than 75th day and not later than 5th day before the expected ....

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....ndustries Ltd. "IMPORT IS SUBJECT TO COMPULSORY REGISTRATION UNDER PAPER IMPORT MONITORING SYSTEMS (PIMS). REFER DGFT NTFN NO 11/2012-20 DATED 25.05.2022. PLS UPLOAD RELEVANT DOCUMENTS? 5. The appellant importer failed to justify the delay in PIMS registration and the import consignment was found to be non-compliant of PIMS registration timeline. Reply of the above query was submitted by the importer on 10.10.2022 as "Respected Sir, uploaded PIMS Copy against IRN NO 2022101000005744 82022101000009912". On perusal of the PIMS certificate uploaded by the importer vide IRN No.2022101000005744 &852022101000009912, it was noticed that PIMS Certificate was obtained by the importer on 07.10.2022 & 10.10.2022 although the same should have bee....

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.... the impugned order, the appellant has filed the appeal before the Commissioner(Appeals) who was pleased to reject the appeal vide Order-in-Appeal No.10(RLM)CUS/JPR/2024 dated 21.06.2024. Challenging the order of the Commissioner, the appellant has filed the present appeal before this Tribunal. 9. Heard both sides and perused the records of the case. 10. Shri R.G.Chaudhary, representing the appellant has taken us through the order-in-original passed by the Adjudicating Authority observing that the non-submission of PIMS certificate by the importer is mainly a procedural lapse as the importer has submitted the certificate subsequently. These findings have been affirmed by the Appellate Authority by upholding the order-in-original. Shri....

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....he term 'shall' which denotes the mandatory nature of the requirement. Perusal of the notification, although speaks of requiring the importer to submit an advance information in an online system for import of items and obtain an automatic Registration Number however, the later part of the said para while giving the timeline by using the term 'can', leaves room for an intendment that non-adherence to the prescribed time shall not disentitle the party and the goods shall not be liable to confiscation. It is in that view of the matter, that the Adjudicating Authority had observed that the submission of the PIMS certificate by the appellant being beyond the cut-off date is only a procedural lapse as the importer had submitted the certificates s....

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....onsidered several case laws on the issue. In the case of Commissioner of Central Excise, Madras versus Home Ashok Leyland Ltd,- 2007 (210) ELT 178   the Supreme Court held that Rule 57E being procedural and classificatory would not affect the substantive rights of the manufacturer of the specified final product to claim the Modvat credit for the duty paid on the input subsequent to the date of the receipt of those inputs. Reliance was also placed on the decision of the Supreme Court in Mangalore Chemicals & Fertilisers Ltd versus Deputy Commissioner- 1991 (55) ELT 437 (SC) , where it has been held, the mere fact that the condition is statutory does not matter one way or the other as there are conditions and conditions. Some m....