TMI Blog2021 (1) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... nted before the assessing officers for finalising the provisional assessments. In fact, out of the 35 Bills of Entry involved, 27 could be finalised even before passing of the adjudication order. Keeping all this in view, the adjudicating authority took a fair decision and imposed a nominal penalty of ₹ 20,000/- which comes to ₹ 2,500/- for each of the remaining 8 Bills of Entry yet to be finalised for want of all the documents. This amount has already been paid by the appellant. The order of the Commissioner (Appeals) does not establish any ground for enhancing the penalty to the maximum of ₹ 50,000/- per Bill of Entry yet to be finalised. In the case of Essar Oil Ltd. vs Commissioner of Customs (Prev), Jamnagar [ 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Regulations on the ground that the appellants had not submitted all the import documents, timely, as was required to be filed within 30 days in terms of regulation 3(3) of the Regulations . 4. In the reply dated 27.10.2017 to the show cause notice the appellants admitted the slight delay in furnishing all the documents and also sought condonation of delay. By the time the show cause notice came up for adjudication, the appellant submitted all the requisite documents in respect of 27 Bills of Entry which were then duly finalised by the department. In other words, only 8 Bills of Entry remained to be finalised. The adjudicating authority, accordingly, took a lenient view in the matter and vide order dated 01.11.2017, imposed a penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6.5 The appellant had produced the relevant documents as and when they were able to procure them and, as a result of which, out of the 35 Bills of Entry involved 27 got finalised even before the Order-in-Original was passed. 6.6 No penalty can be imposed for procedural lapses [2019 (26) GSTL 77 (Tri-All)]. 6.7 Getting the provisionally assessed Bills of Entry finalised is a substantive right of the appellant. Substantial benefits cannot be denied due to procedural lapses [2019 (370) ELT 1352 (Tri-All)]. 6.8 Even under the Customs (Provisional Duty Assessment) Regulations, 2011, penalty cannot be imposed for a bona fide lapse of late submission of requisite documents. [2015 (329) ELT 401 (Tri-Ahd)]. 7. The learned A.R. for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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