TMI Blog2021 (7) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary amendments have to be made in the shipping bill which has to be filed along with necessary documents by the new purchaser, the bill of entry could be filed only on 14.11.2018. This being the facts which have been properly established by document itself, the view taken by the authorities below that the reasons are not genuine / bonafide cannot sustain. Tribunal in various decisions ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant, ld. Counsel Shri A.K. Jayaraj appeared and argued the matter. He explained that originally the import was made by M/s. Al Fursan Trading Company by filing bill of entry dated 27.8.2018. Due to the exchange rate fluctuation, they were not in a position to clear the consignment and they gave no objection to cancel the bill of entry. Later, the appellant entered into a contract with the origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed bonafide by the proper officer, the same can be condoned. Although the appellant had explained the situation to the authorities below, the reasons for delay were not considered properly. He relied upon the decision of the Tribunal vide Final Order No. 40772 to 40780/2019 dated 8.5.2019 and Final Order No. 41155/2019 dated 30.9.2019 and prayed that the late fee charges may be set aside. 3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lished by document itself, the view taken by the authorities below that the reasons are not genuine / bonafide cannot sustain. Further, the Tribunal in the decisions cited supra have analyzed similar facts and have held that the late fee imposed are not warranted. After considering the facts and also following the decisions, I am of the view that the impugned order cannot sustain. The same is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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