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2021 (3) TMI 1166 - AT - CustomsLevy of penal charges for late presentation of Bill-of-Entry - HELD THAT:- This has considered similar issue in the case of M/S. BLUELEAF TRADING COMPANY VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE [2019 (5) TMI 672 - CESTAT CHENNAI] where it was held that Appellant is clearly not the first importer, there is request for amendment in IGM on record, allowed by the Revenue after collecting requisite fees and these are clearly post-import developments. The subsequent developments, were perhaps necessitated because of the goods being perishable. Clearly, no mala fide is found in the above developments by the Revenue and therefore, it can be safely assumed that the Revenue was otherwise satisfied with ‘sufficient cause’. Demand set aside - appeal allowed - decided in favor of appellant.
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