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M/s Banswara Syntex P Ltd. Versus Commissioner of Customs Jamnagar (Prev)

2016 (2) TMI 648 - CESTAT AHMEDABAD

Levy of penalty - Provisional assessment and release of goods against P.D. bond - non supply of documents and information within prescribed period - violation of conditions of Bond - appellants submits that there was no intention to evade duty nor was there any loss to Revenue in this matter. It is purely a technical issue, and therefore, pleaded for waiver of complete penalty. - Held that:- the appellants had not taken the appropriate steps at the appropriate time that they had not submitted th .....

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n favor of appellant. - Appeal No. : C/10728/2015 - ORDER No. A/10090 / 2016 - Dated:- 15-2-2016 - MR. P.M.SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri Pavan Godiawala (Advocate) For the Respondent : Shri Jitendra Nair, Authorised Representative ORDER PER : MR.P.M.SALEEM, The facts of the case in the present appeal as seen from the impugned order-in-original dated 30.09.2013 are as follows:- M/S. Banswara Syntex Limited, (the Appellants) imported the following consignments at Navlakhi po .....

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ance on the basis of the Provisional Duty Assessment Bonds executed by the Noticee ass per the above details. The P.D. Bond executed by the Noticee contains various conditions,, which, inter alia, states at (a) that if the importer shall within one month or within such extended period ass the proper officer may allow produce such documents and furnish such information as may be called for by the proper officer, then the above written Bond shall be void and of no effect, otherwise, the same shall .....

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executed, neither produced the original documents within the specified time limit of one month nor obtained extension from the proper officer and thereby violated the mandatory condition of the Bond. The Appellants was reminded to produce original documents vide letter F. NO. VIII/48-6/Final Asses/CH-NLK/ 2011-12 dated 31.07.2013 issued by the Superintendent, Customs, C.H. Navlakhi but the Appellants did not comply with the same. Therefore, a Notice was issued to the Appellants to Show cause as .....

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id penalty was reduced to ₹ 45,000/- by the Commissioner (Appeals), vide the impugned order-in-appeal dated 03.02.2015. The appellants are before us in the present appeal agrieved by the same. 3. Heard both sides. The Learned Advocate for appellants submits that there was no intention to evade duty nor was there any loss to Revenue in this matter. It is purely a technical issue, and therefore, pleaded for waiver of complete penalty. On the other hand, the Learned Authorised Representative .....

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