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2021 (1) TMI 767 - AT - CustomsLevy of penalty under regulation 5 of Customs (Provisional Duty Assessment) Regulations, 2011 - levy on the ground that the appellants had not submitted all the import documents, timely, as was required to be filed within 30 days in terms of regulation 3(3) of the Regulations - HELD THAT:- This is a case of delay in furnishing of certain documents. There is no revenue implication. The department has not been able to establish any deliberate delay or any malafide intention on the part of the appellant. As and when the appellant could gather the requisite documents they were presented before the assessing officers for finalising the provisional assessments. In fact, out of the 35 Bills of Entry involved, 27 could be finalised even before passing of the adjudication order. Keeping all this in view, the adjudicating authority took a fair decision and imposed a nominal penalty of ₹ 20,000/- which comes to ₹ 2,500/- for each of the remaining 8 Bills of Entry yet to be finalised for want of all the documents. This amount has already been paid by the appellant. The order of the Commissioner (Appeals) does not establish any ground for enhancing the penalty to the maximum of ₹ 50,000/- per Bill of Entry yet to be finalised. In the case of Essar Oil Ltd. vs Commissioner of Customs (Prev), Jamnagar [2015 (5) TMI 942 - CESTAT AHMEDABAD], it was held by the Tribunal that when there is some delay in furnishing the documents and there is no revenue implication, penalty is not called for. Appeal allowed - decided in favor of appellant.
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