TaxTMI 
TaxTMI 
2026 (7) TMI 858
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.... early hearing of these appeals is allowed. 1.1. As the issue involved is in a narrow compass, with the consent of both the sides, the appeals itself are taken up for final disposal. 2. Briefly stated, the facts of the case are that M/s. Saraogi Udyog Private Limited [hereinafter referred to as the "appellant"] is engaged in the business of import and trading of coal and is a regular importer holding a valid Importer Exporter Code (IEC), undertaking imports through Paradeep Port. During the relevant period, the appellant imported bulk consignments of Steam Coal of South African origin through various vessels and filed the corresponding Bills of Entry for clearance of the quantities declared in the respective Import General Manifests (IGMs). 3. The aforesaid Bills of Entry were duly assessed by the Customs authorities and the appellant cleared the manifested quantities of coal upon payment of the applicable customs duties. At the time of such clearance, no dispute was raised by the Department with regard to the quantity, classification or valuation of the imported goods. 3.1. Subsequently, upon clearance of the manifested quantity, it was noticed that a marginal quantity....
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....t the relevant time, and that the levy of late filing fee under Section 46(3) of the Customs Act, 1962 was legally sustainable. The details thereof have been tabulated below: - SI. No. Original BE No./Date IGM No./Date Name of Vessel Type of Cargo Quantity (in MT) in original BE Supplementary BE No./Date Quantity in Suppl. BE (in MT) Late Fee imposed (in Rs.) 1 3927119, 3927346, 3927162 and 3927343 all dated 27.12.2022 2330600 dated 23.12.2022 MV STAR ANGIE Steam Coal (non- coking) of South African origin(r) 85900 123362 dated 23.02.2024 4611 4155000 2 8077958, 8077962 both dated 29.09.2023 2355683 dated 25.09.2023 MV SAFEEN AL AMAN 49233 . 2263592 dated 23.02.2024 2516.43 1455000 3 5865837 . 5866810 both dated 09.05.2023 2342848 daed 04.05.2023 - MV STRATTON 40000 2263610 dated 23.02.2024 - 1996.8 -- 2282683 5.1. Aggrieved thereby, the appellant preferred appeals before the Ld. Commissioner (Appeals), C.G.S.T., C.X. and Customs, Bhubaneswar, who, by the common impugned Order-in-Appeal, upheld the rejection orders and affirmed the levy of late filing fe....
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....ation 4 of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, in respect of the Supplementary Bills of Entry filed for clearance of excess quantity of imported coal, is legally sustainable in the facts and circumstances of the present case, or not. 10. At the outset, it is pertinent to note that it is an undisputed position that the original Bills of Entry covering the entire manifested quantity declared in the Import General Manifest were filed within the prescribed time and duly assessed by the Customs authorities, whereafter the appellant cleared the imported cargo on payment of the applicable customs duties. The Supplementary Bills of Entry came to be filed only upon discovery of a marginal excess quantity of coal remaining in the port stockyard after completion of clearance of the manifested cargo, pursuant to the requisite permission granted by the jurisdictional Customs authorities and after conduct of the prescribed joint stack survey. The record further reveals that the excess quantity arose on account of factors inherently associated with bulk cargo, such as variation in moisture content, differences in physical weighment ....
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....quest for amendment of the Bills of Entry. Subsequent thereto, the appellant has filed the Supplementary Bills of Entry bearing Nos. 121907 on 27.09.2023 and 8085274 on 30.09.2023. 8. From the facts and evidence available on record, I find that the delay in filing the Supplementary Bills of Entry in question is not on account of any fault on the part of the appellant. The appellant had filed the original Bills of Entry within the stipulated time-frame and the excess cargo found was part of the same cargo for which the appellant had already filed the Bills of Entry, on 27.09.2023 and 30.09.2023. Late fee chargeable for the delay in filing the Bills of Entry is to be considered judiciously and not imposed in a routine manner. Section 46(3) and the second proviso to the said Section, which deals with the charges for late presentation of Bills of Entry, is reproduced below: - "(3) The importer shall present the bill of entry under sub-section (1) before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or wa....
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....vant observations in the aforesaid decision are reproduced below: - "5.2 Considering the difficulties faced by the importers which had resulted in delayed presentation of Bill/s-of-Entry, the CBEC issued Instructions from time to time. One of such Instructions, Instruction No. 12/2017-Customs dated 31.08.2017 had instructed the officers jurisdictional Additional/Joint Commissioners of Customs to exercise power judiciously. The above instruction of the Board was clarified vide Standing Order No. 01/2017 dated 06.09.2017 by the Chief Commissioner of Customs (Preventive), Tiruchirappalli, wherein it was even suggested to waive off the late charges in respect of some of the cases specified therein. 6. Subsequently, vide Notification No. 36/2018Customs (Ν.Τ.) dated 11.05.2018 the 'Bill-of-Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018' was introduced. Regulation 4 of the Regulations (supra) deals with the delayed filing of Bill-of-Entry and the consequence thereto and proviso to Sub-Clause (3) authorizes the proper officer to even waive off the charges if he was satisfied with the reasons for the delay. It is quite c....