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2019 (5) TMI 672

the time limit for filing the same, apart from prescribing the consequence for failure to adhere to the time limit. The second proviso to Section 46 (3) deals with a situation where, the Bill-of-Entry is not presented within the time specified, which makes the importer liable for such charges for late presentation of the Bill. The above proviso also qualifies the late fees if the appropriate 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 .....

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e adjudicating authority vide Order dated 08.11.2017 intimated the addressee namely, M/s. Diamond Shipping Agencies Pvt. Ltd., Diamond House, A-4, World Trade Avenue, Harbour Estate, Tuticorin - 628 004 , who are the Customs Broker for the appellant herein, that the request for waiver of penal charges for late filing of Bills-of-Entry was rejected. The appellant having not met with success in its appeal 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 .....

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ry is not presented within the time specified, which makes the importer liable for such charges for late presentation of the Bill. The above proviso also qualifies the late fees if the appropriate officer is not satisfied with the cause shown for the delay. The second proviso to Section 46 (3) ibid reads as under : SECTION 46. Entry of goods on importation. - . . (3) The importer shall present the bill 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 th .....

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fficer and the Board s Instructions, some of which are referred to hereinabove, also authorize the proper officer to waive off subject to his satisfaction. 7.1 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. 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 Commissione .....

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