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2021 (7) TMI 762 - AT - CustomsLevy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - HELD THAT:- From the records, it is clear that the original importer could not clear the consignment and had to sell the goods to another person. Since necessary amendments have to be made in the shipping bill which has to be filed along with necessary documents by the new purchaser, the bill of entry could be filed only on 14.11.2018. This being the facts which have been properly established by document itself, the view taken by the authorities below that the reasons are not genuine / bonafide cannot sustain. Tribunal in various decisions have analyzed similar facts and have held that the late fee imposed are not warranted - reliance placed in the case of M/S. BLUELEAF TRADING COMPANY VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE [2019 (5) TMI 672 - CESTAT CHENNAI] and M/S. ECOM GILL COFFEE TRADING PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS TUTICORIN [2019 (10) TMI 62 - CESTAT CHENNAI]. Appeal allowed - decided in favor of appellant.
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