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2019 (5) TMI 724

..... ustoms Act only for the reason that the appellant have made application for additional entry in IGM? HELD THAT:- In the entire facts of the case there is no intentional offence on the part of the appellant, it is beyond the control of the appellant that in the landed goods, two plates were found in excess accordingly, they have on their own filed an application for allowing supplementary/ additional entry in relevant IGM which was also permitted by the Mundra Custom House on a deposit of ₹ 1000/- being a custom fees - there are no reasons to impose any penalty. On going through the section 30(1) read with Clause (iii), it is found that the penalty can be imposed only if there is delay in delay in submission of IGM to the proper .....

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..... , therefore, the present appeal. 2. None appeared on behalf of the appellant, however a written submission was placed in the file. On going through same, I find that the appellant have made submission that there is no mistake in the IGM it is only when the surveyor have confirmed on completion of delivery of manifest cargo vide their letter dated 13.07.2017 two pieces ( 22.239 MT) have been found in excess. The appellant had requested custodian (Adani Port Ltd.) for confirmation and release of certificate for said excess landed plates and submitted application for allowing supplementary/ additional entry in relevant IGM to Mundra Custom House on 31.07.2017. The appellant requested for supplementary entry in IGM for said two excess landed pl .....

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..... the records. I find that the limited issued involved is that whether the appellant is liable for penalty as per the provision of section 30(1) read with Section 117 of Customs Act only for the reason that the appellant have made application for additional entry in IGM. I find that in the entire facts of the case there is no intentional offence on the part of the appellant, it is beyond the control of the appellant that in the landed goods, two plates were found in excess accordingly, they have on their own filed an application for allowing supplementary/ additional entry in relevant IGM which was also permitted by the Mundra Custom House on a deposit of ₹ 1000/- being a custom fees. Therefore, I do not find any reason to impose any p .....

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