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2019 (10) TMI 62 - AT - CustomsLevy of late fee - section 46(3) of Customs Act, 1962 - late filing of Bill of Entry - high seas sale - HELD THAT:- The initial purchaser of high seas sales M/s. Vazhavilla Cashews, Kollam could not take delivery of the goods even though they had filed Bill of Entry on 12.8.2017. Therefore, the shipper identified another purchaser namely the appellant therein for clearing the goods. After filing an application for amendment of IGM and also after filing the request for cancellation of Bill of Entry which was ordered on 9.1.2018, the Customs Broker has filed the new Bill of Entry on behalf of the new consignee on 12.1.2018. Thus after obtaining the order of cancellation of earlier Bill of Entry, the new Bill of Entry has been filed within three days - From the facts it cannot be said that the appellants herein has committed any act or omission in causing delay in filing the Bill of Entry. The Tribunal in the case of Blueleaf Trading Company [2019 (5) TMI 672 - CESTAT CHENNAI] had occasion to consider a similar situation wherein the late fee imposed was set aside. The late fee imposed is not legal or proper - appeal allowed - decided in favor of appellant.
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