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2019 (5) TMI 672

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..... officer is not satisfied with the cause shown for the delay. The Order-in-Original dated 08.11.2017 has nowhere questioned the bona fides of the importer/Customs Broker against whom the said order was passed since it is the first requirement of Section 46 read with proviso to Sub-Clause (3) that the charge of late fee was subject to non-satisfaction of the proper officer as to the sufficiency or otherwise of the cause for delay, which discernibly is not questioned - The impugned order referring to this Order-in-Original dated 08.11.2017, has also not questioned the bona fides of the appellant. It is clear from the impugned order as well as that of the Commissioner (Appeals) that there was no reason/question of ‘non-satisfaction’ .....

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..... peal before the first appellate authority, has come in appeal before this forum. 3. Today, when the matter was taken up for hearing, Ld. Advocate Shri. A.K. Jayaraj appeared on behalf of the assessee and Ld. AR Ms. T. Usha Devi appeared on behalf of the Revenue. I have heard the rival contentions and gone through the documents placed on record. 4. Facts are not in dispute. Three containers of Raw Cashew Nuts in shell form from the supplier M/s. Ecom Agro Trade Limited, London consigned to M/s. Metro Nuts, arrived at Tuticorin Port on 12.09.2017 through Maersk Line. These consignments are covered under BL No. 96116092F pertaining to IGM No. 2174286 dated 11.09.2017. The consignees did not come forward to clear the consignments due to financi .....

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..... ill of entry under sub-section (1) before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing : . . Provided further that where the bill of entry is not presented within the time so specified and the proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such charges for late presentation of the bill of entry as may be prescribed. 5.2 Considering the difficulties faced by the importers which had resulted in delayed presentation of Bill/s-of-Entry, the CBEC issued Instructions from time to time. One of such Instructions, I .....

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..... arge of late fee was subject to non-satisfaction of the proper officer as to the sufficiency or otherwise of the cause for delay, which discernibly is not questioned. 7.2 Further, the appellant has also furnished a number of communications, filed with the Additional Commissioner of Customs, Assistant Commissioner of Customs and Deputy Commissioner of Customs, all at Customs House, Tuticorin, dating prior to that of passing of the Order-in-Original, explaining the cause for delay in filing the belated Bills-of-Entry. The explanation/cause shown in these letters have not at all been rejected as insufficient, wrong or improper, which only reflects the bona fides of the appellant. 7.3 The impugned order referring to this Order-in-Original dated .....

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