2025 (11) TMI 1288

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...., Custom House, 15/1, Strand Road, Kolkata - 700 001. 2. The brief facts of the case are that M/s. Shalimar Wires Industries Limited (hereinafter referred to as the "respondent") are engaged in the business of importation of Polyester Monofilament Yarn and Polyamide (Nylon) Monofilament Yarn and in usual course of business imported four consignments from M/s. Shakespeare Monofilament (UK) Ltd., Enterprise Way, Off Venture Road, Fleetwood, FY7 8RY, Lancs, United Kingdom and filed four Advanced Bills of Entry viz. Nos. 6484530 and 6484128 both dated 01.12.2021 [for POLYESTER MONOFILAMENT YARN]; 6483643 and 6485158 both dated 01.12.2021 [for POLYAMIDE (NYLON) MONOFILAMENT YARN]. 2.1. Due to the global COVID-19 pandemic situation, the res....

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....l of Entry No. and date IGM No. and date Invoice No. and date 7139082 dated 19.01.2022 6483643 01.12.2021 dated 2298060 dated 01.12.2021 46205 21.09.2021 dated 7139057 dated 19.01.2022 6484530 01.12.2021 dated 2298060 dated 01.12.2021 46206 21.09.2021 dated 7139106 dated 19.01.2022 6485158 01.12.2021 dated 2298060 dated 01.12.2021 46218 21.09.2021 dated 7139117 dated 19.01.2022 6484128 01.12.2021 dated 2298060 dated 01.12.2021 46207 21.09.2021 dated 4. The respondent, vide letter no. SW: PUR: 21 - 22:11183 dated 21.01.2022, requested the Ld. Joint Commissioner of Customs, Appraising Gr. - III to waive the late fine. The respondent placed reliance upon the order....

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....urred due to an error manifest in the ICEGATE system, for which the respondent could not be held accountable. Accordingly, the late fine imposed on the respondent has been set aside vide the impugned order. 5.1. Aggrieved by the setting aside of the late fine, the Revenue has filed the present appeals. 6. The Revenue has filed the appeals against the setting aside of late fine, inter alia, on the following grounds: - (i) In the present case the Bill of Entry was filed by importer on 01.12.2021. When the importer intended to make duty payment on 17.01.2021, the Bill of Entry was not available. After consulting with ICEGATE helpdesk, the importer re-filed the Bills of Entry for clearance of goods. Since the new Bill of Entry wa....

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....lay, he may waive off the charges referred to in the second proviso to subsection (3) of section 46 of the Customs Act, 1962 (52 of 1962). (vii)In terms of Notification No. 40/2012Customs (N.T.), as amended, Additional/Joint Commissioner has been appointed as the proper officer for considering the requests for waiver of late charges under second proviso to subsection (3) of section 46 of the Customs Act, 1962. (viii) In the present case, the proper officer after considering the facts of the case has reduced the late fine charges. (ix) Para-6 of Circular No. 12/2017-Customs dated 31.03.2017 states inter alia Board expects that this power is invoked in cases where there is no wilful delay in filing the BoE so that w....

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....ime; however, the said advance Bills of Entry were unavailable in the ICEGATE system owing to an error in the system. It is further submitted that they were not able to follow up with the system due to the outbreak of the COVID-19 during the said period; therefore, the Ld. Commissioner (Appeals) has considered their submissions and rightly set aside the late fine imposed. Accordingly, the respondent prays for rejection of the appeals filed by the Revenue. 8. Heard both sides and perused the appeal records. 9. We observe that in this case, the respondent had filed four advance Bills of Entry, viz. Bills of Entry Nos. 6484530, 6484128, 6483643 and 6485158 all dated 01.12.2021, but the same were not available in the ICEGATE system, due t....