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of <h1>Patnaik Steels vs. Customs: Tribunal Upholds Rs. 5000 Penalty for Late Documentation, Rejects Department's Appeal for Increase.</h1> The case involving Patnaik Steels & Alloys Limited and the Commissioner of Customs addresses penalties for procedural lapses in customs documentation under the Customs Act, 1962. The appellant was penalized for not submitting documents within the required 30-day period for one out of eight Bills of Entry. Initially fined Rs. 5000, the penalty was increased to Rs. 50,000 upon appeal by the Department. The tribunal found the original penalty sufficient, noting the appellant's eventual compliance and lack of justification for the increased penalty. The decision emphasizes proportionality in penalties for procedural violations, balancing compliance with fairness.
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