2010 (5) TMI 735 - AT - Customs

Summary

Issues:
1. Delay in preferring appeals and dismissal of prayer for stay of operation
2. Confiscation and penalties imposed due to oversight in Bill of Entry filing

Analysis:
1. The judgment addresses the issue of delay in preferring the appeals and the dismissal of the prayer for stay of operation. The appeals arose from a common impugned order, with a delay of 10 days in preferring them. The tribunal, after condoning the delay, proceeded to take up the appeals for decision with the consent of both sides. This issue was resolved by allowing the appeals to be heard despite the delay and the denial of the stay of operation.

2. The main issue in this case revolves around the confiscation and penalties imposed due to an oversight in the filing of the Bill of Entry. The importer filed a Bill of Entry for clearance of goods under the DEPB scheme, claiming exemption under a specific notification. The goods were facilitated in the Risk Management Scheme (RMS) without assessment and examination. However, it was later discovered that only one invoice was mentioned in the Bill of Entry, leading to the request for inclusion of the second invoice for reassessment. The adjudicating authority held the goods liable for confiscation as the out of charge order was only for goods covered under the mentioned invoice. Penalties were imposed on the importers and the CHA. The Commissioner (Appeals) set aside the confiscation and penalties, noting the absence of mala fide intention and the voluntary disclosure of the oversight by the importers. The tribunal upheld the decision of the Commissioner, emphasizing that the importers had brought the oversight to the department's notice and were willing to pay the balance duty on the goods covered by the second invoice. Consequently, the impugned order setting aside the confiscation and penalties was upheld, and the appeals were rejected.

This detailed analysis of the judgment provides a comprehensive understanding of the issues involved and the tribunal's decision regarding the delay in preferring appeals and the confiscation and penalties imposed due to an oversight in the Bill of Entry filing.