TMI Blog2021 (3) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, it can be safely assumed that the Revenue was otherwise satisfied with sufficient cause . Demand set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. 40050 of 2020 - FINAL ORDER NO. 41436/2021 - Dated:- 26-3-2021 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri A.K. Jayaraj, Advocate for the Appellant Shri M. Jagan Babu, Authorized Representative (A.R.) for the Respondent ORDER The assessee has come in appeal against the Order-in-Appeal No. 74/2019-TTN (CUS) dated 26.09.2019 passed by the Commissioner of G.S.T. and Central Excise (Appeals), Tiruchirappalli. 2. Brief facts, as gathered from the documents placed on record and the Appeal Memorandum, are that the vessel carrying 151. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.10.2018 to avoid demurrage and CFS charges and requested for waiver of penal charges in toto in respect of the said consignment. 3. In view of the above levy of penal charges for late presentation of Bill-of-Entry, the assessee preferred appeal before the Commissioner of G.S.T. and Central Excise (Appeals), Tiruchirappalli, who vide order impugned herein rejected the appeal filed by them. Aggrieved by the same, the assessee has filed the present appeal before this forum. 4. Heard Shri A.K. Jayaraj, Learned Advocate appearing for the assessee-appellant and Shri M. Jagan Babu, Learned Authorized Representative appearing for the Revenue-respondent. 5. Learned Advocate for the appellant would submit at the outset that in an identic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear from the impugned order as well as that of the Commissioner (Appeals) that there was no reason/question of non-satisfaction as to the reasonable cause shown by the appellant. In the above factual background therefore, it is very difficult to accept as to how the Order-in-Original came to be passed against a Customs Broker just because it made a request. Appellant is clearly not the first importer, there is request for amendment in IGM on record, allowed by the Revenue after collecting requisite fees and these are clearly post-import developments. The subsequent developments, as observed supra, were perhaps necessitated because of the goods being perishable. Clearly, no mala fide is found in the above developments by the Revenue and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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