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2024 (1) TMI 473 - AT - CustomsSeeking enhancement of penalty - non-submission of documents within the stipulated time - Regulation 5 of the Customs (Provisional Duty Assessment) Regulation, 2011 - HELD THAT:- The appellant has already submitted the documents necessary for finalization of the provisional assessment while submitting their reply to the show cause notice. Thus, the penalty of Rs.5,000/-(Rupees Five Thousand only) imposed by the Assistant Commissioner would be sufficient to meet the ends of justice. Also, the Commissioner(Appeals) has not given adequate reason for enhancing the penalty from Rs.5,000/- to Rs.50,000/- on each Bill of Entry. In view of discussions and the decisions cited above, the enhance penalty is not warranted in this case. Accordingly, the same is set aside. Appeal allowed.
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