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2024 (2) TMI 207 - AT - CustomsEnhancement of penalty - non-submission of documents by the appellant in time for final assessment of the Bills of Entry - HELD THAT:- On similar set of facts, the said issue has been considered by this Tribunal in the case of M/S. SHYAM STEEL INDUSTRIES LIMITED VERSUS COMMISSIONER OF CUSTOMS (PREVENTIVE) , BHUBANESWAR [2024 (1) TMI 473 - CESTAT KOLKATA], wherein this Tribunal has held The appellant has already submitted the documents necessary for finalization of the provisional assessment while submitting their reply to the show cause notice. Thus, I find that the penalty of Rs.5,000/-(Rupees Five Thousand only) imposed by the Assistant Commissioner would be sufficient to meet the ends of justice. As the said issue has already been settled by this Tribunal, therefore, following the precedent decision of this Tribunal, it is held that the order of the ld.Commissioner ( Appeals ) is not sustainable on the eyes of law. Accordingly, the same is set aside. Appeal allowed.
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