TMI Blog2020 (10) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... n of bill of entry shall be liable to be paid, if there was no sufficient cause for delay in filing the bill of entry. In the present case entire event from time of import till the filing of bill of entry is known to the Custom Department that the appellant intended to claim the exemption notification but due to apparent error in the notification, the appellant was not in a position to file the bill of entry on EDI System - Since, the appellant had strong belief that they are entitled for exemption Notification, they followed up the matter with the Customs, however, the Customs Official knowingly that the goods is exempted insisted the appellant to file bill of entry and pay the entire custom duty and the later they can claim the refund. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the said product even after the amendment a Notification No. 50/2017-Customs dated 20.06.2017 was issued which had rescinded the earlier Notification. In the new Notification No. 50/017-Customs, the concessional rate was mentioned against Sr. No. 252 against heading No. 38231190 whereas no such heading is existing in the customs Tariff itself with effect from 30.06.2017. However, when the said product was imported in the month of July, 2017 by the appellant, the customs official denied extending the benefit of nil concessional rate under Notification No.50/2017-Customs dated 30.06.2017 on the analogy that the concessional rate is applicable only to sub-heading No. 38231190 as mentioned in the Notification and since :Steairc Acid now f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entitle for exemption. Accordingly, the appellant filed a refund claim for ₹ 118,06,237/- (duty ₹ 1,12,19,190/- + penalty ₹ 5,87,047/-), in respect of duty as well as the penalty paid by them at the time of clearance of goods. The adjudicating authority rejected the refund claim vide Order-In-Original dated 14.07.2018. Being aggrieved by the said Order-In-Original, the appellant filed an appeal before the Commissioner (Appeals), The Learned Commissioner (Appeals) sanctioned the refund for an amount of ₹ 1,12,19,190/-. However, the refund of ₹ 5,87,047/- paid towards penalty for late filing of bill of entry was rejected. Therefore, the appellant filed the present appeal against the order of the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave heard both the sides and perused the records. We find that the issue in the present case is limited that whether the penalty imposed for late filing to bill of entry is legal and correct. Consequently rejection of refund of such penalty is correct or otherwise. We find that filing to bill of entry has been regulated under Bill of Entry (forms) Regulations, 1976. The regulation 4 which was inserted by the Notification No. 27/2017-CUS (N.T) dated 31.03.2017 is reproduced below:- Bill of Entry (Forms) Regulations, 1976 - Amendment of 2017 In exercise of the powers conferred by section 157 read with section 46 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Bill of Entry shall be liable to be paid where the entry inwards or arrival of cargo, as the case may be, has taken place before the date on which the Finance Bill, 2017 receives the assent of the President. 4.1 From the plain reading of the above regulation, it is clear that though the importer is required to present the bill of entry 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. However, as per sub regulation (2), it is provided that the penalty for late presentation of bill of entry shall be liable to be paid, if there was no sufficient caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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