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2024 (1) TMI 593 - AT - CustomsImposition of penalty - non-submission of the documents as per Regulation 5 of the Customs (Provisional Duty Assessment) Regulation, 2011 - HELD THAT:- From the records it is seen that the appellant has imported coal through 8 (eight) Bills of Entry and the same were provisionally assessed for want of documents. The appellant has already submitted documents in respect of 7 (seven) Bills of Entry and the corresponding Bills of Entry were finally assessed. In respect of the remaining 1(one) Bill of Entry, there was a delay in submission of documents. Accordingly, the department has initiated proceedings for imposition of penalty under Regulation 5 of the said Regulations 2011. The appellant has already submitted the documents necessary for finalization of the provisional assessment while submitting their reply to the show cause notice. Thus, it is found that the penalty of Rs.5,000/- imposed by the Assistant Commissioner would be sufficient to meet the ends of justice. It is also found that the Commissioner(Appeals) has not given adequate reason for enhancing the penalty from Rs.5,000/- to Rs.50,000/-. In view of discussions, the enhanced penalty is not warranted in this case. Accordingly, the same is set aside. The enhanced penalty is set aside - the appeal filed by the appellant is allowed.
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