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2024 (11) TMI 1237

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....rd to 71 Bills of Entry which were finalized and remaining 6 Bills of Entry were pending for want of documents. As appellant did not submit the documents with regard to 6 Bills of Entry, the Adjudicating Authority imposed a penalty of Rs. 40,000/- was under Regulation 5 of Customs (Provisional Duty Assessment) Regulations, 2011 for all 6 Bills of Entry. 3. The said order was challenged by the Revenue before the Ld. Commissioner (Appeal) who enhanced the penalty at the rate of Rs. 50,000/- each Bill of Entry in terms of Regulation 5 of Customs (Provisional Duty Assessment) Regulations, 2011. 4. Aggrieved from the said order, the appellant is before me. 5. The appellant submits that although they have not filed the documents in time but la....

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....t cited various decisions in support of their contention that reduced penalty can be imposed for such procedural violations. I have perused the decisions cited by the appellant in support of their contentions that the enhance penalty is not sustainable in this case. In the case of Jai Balaji Industries Ltd. (supra), this Tribunal has held as under:- "9. I find that this is a case of delay in furnishing of certain documents. There is no revenue implication. The department has not been able to establish any deliberate delay or any mala fide intention on the part of the appellant. As and when the appellant could gather the requisite documents they were presented before the assessing officers for finalising the provisional assessments. In fa....