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2022 (2) TMI 1416 - AT - CustomsEnhancement of penalty - delayed submission of documents deliberately or with any mala fide intention - HELD THAT:- This is a case of delay in furnishing of certain documents. There is no revenue implication. The department has not been able to establish any deliberate delay or any mala fide intention on the part of the appellant. As and when the appellant could gather the requisite documents they were presented before the assessing officers for finalising the provisional assessments. In fact, out of the 35 Bills of Entry involved, 31 could be finalised. The adjudicating authority took a fair decision and imposed a nominal penalty of Rs. 20,000/-. This amount has already been paid by the appellant. The order of the Commissioner (Appeals) does not establish any ground for enhancing the penalty to the maximum of Rs. 50,000/- per Bill of Entry yet to be finalised. In the case of M/S ESSAR OIL LIMITED VERSUS COMMISSIONER OF CUSTOMS [2015 (5) TMI 942 - CESTAT AHMEDABAD], it was held by the Tribunal that when there is some delay in furnishing the documents and there is no revenue implication, penalty is not called for. Appeal allowed.
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