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2024 (3) TMI 367 - CESTAT CHANDIGARHImposition of Penalty - remanding matter back to the original authority - delay in filing the bill of entry - EPCG Licence - import of Machinery as “YIYOU MAKE HMI SCREW PRESS - MODEL EPC 1600 PRESS WITH PARTS AND ACCESSORIES 3 & 2 STATION DIE BOLSTER, TOOLING & GRAPHITE LUBRICATION MACH" - Benefit of Notification No. 16/2015-CUS - third container held at Mundra port due to excess weight in actual - HELD THAT:- From the records, it is clear that there was no intention on the part of the appellant for delaying the taking of delivery from ICD, Ludhiana. The fact of the matter is that out of three containers mentioned (Supra) two containers reached earlier and one container was held up at Mundra port on account of excess weight which was subsequently resolved by according the permission to carry the third container to ICD, Ludhiana. Further, once the Ld. Commissioner has recorded the findings that there is no basis as apparent on record to impose the penalty then it was incumbent for the Ld. Commissioner to set aside the same and there was no reasons to remand the same to the original authority. Further, the remand order of the Ld. Commissioner (Appeals) has not been complied with by the original authority till date without any reason. Thus, there is no justifiable reasons for imposition of penalty and to this extent upheld the order of the Ld. Commissioner (Appeals) and to set aside the impugned order to the extent of remanding the matter back to the original authority. The appeal is accordingly, allowed on above terms.
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