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TMI Blog2018 (11) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner in its electronic system. The petitioner has also challenged several show cause notices issued by the Customs Authorities calling upon the petitioner why certain late fine charges with penalty should not be recovered from the petitioner. 4 Briefly stated, the facts are as under:- 4.1 As a Customs broker, the petitioner enables the importers to file necessary documents and declarations before the Customs Authorities at the time of import of goods into India. The case of the department is that in the process of so doing, the petitioner had committed certain deliberate breaches of rules. The allegation of the department is that in order to avoid late fine charges, the petitioner was availing 'Regular Bill of Entry" as "Advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the petitioner submitted that by virtue of placing the name of the petitioner in the "Alert", the department is preventing the future clearances of the petitioner unless and until the petitioner pays up the entire demand of Rs. 89 Lacs. He submitted that this action of the department is without authority of law. He pointed out that the demand is yet to be adjudicated. The petitioner is contesting the demand. There cannot be a coercive recovery of the demand even before the same has been adjudicated. Learned counsel further submitted that even if there is any law for payment of late fine, statute vests the competent authority the discretion of reducing or waiving the same. He submitted that in the present case, all the late filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es may be filed latest by 10.12.2018. The petitioner shall cooperate with the adjudication of such notices. 8. However, in so far as the action of the department in placing the name of the petitioner in the 'Alert' is concerned, the issue stands on a different footing. During the course of the arguments, in response to our queries, learned counsel for the department clarified two issues. Firstly, the action of the department in placing the name of the petitioner in the 'Alert' was on account of unpaid late fine charges which are the subject matter of the show cause notices. Secondly, the consequences on account of the name of the agency being placed in the 'Alert' list would be that all future clearances of such age ..... X X X X Extracts X X X X X X X X Extracts X X X X
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