2022 (7) TMI 930 - AT - Customs

Non-filing of shipping bills - shipping bills could not be traced - appellant is now confident to trace all the documents that are required to be produced and those which were not filed before the lower authorities, if given one more opportunity - HELD THAT - It appears that for the reason that the appellant was unable to furnish all the relevant documents, the duty has been demanded. Hence, in all fitness of things, the matter is required to be remitted back to the file of the Adjudicating Authority, as pleaded by the Learned Advocate for the appellant, however, with a condition that the appellant shall not take unnecessary adjournments and shall co-operate by filing all the relevant documents as and when called for by the Adjudicating Authority. Also, since the matter relates to the year 2005, the Adjudicating Authority shall pass a de novo adjudication order within a period of six months from the date of receipt of this order by the concerned Commissionerate. The appeal is treated as partly allowed by way of remand.

Summary

Issues:
Opportunity to file missing shipping bills before Adjudicating Authority.

Analysis:
The appellant, represented by an Advocate, expressed inability to file all shipping bills before the Adjudicating Authority as they were not traceable. The Advocate requested another opportunity to trace and produce the necessary documents. On the other hand, the Revenue's Representative acknowledged that the appellant had been given sufficient chances previously but did not object to the appellant filing the missing documents before the Adjudicating Authority. The Tribunal considered both arguments and reviewed the documents on record.

Due to the appellant's failure to provide all relevant documents, duty was demanded. The Tribunal decided to remit the matter back to the Adjudicating Authority, as requested by the appellant's Advocate. However, this remittance came with a condition that the appellant must not unnecessarily delay the process and must cooperate by promptly submitting all necessary documents when requested by the Adjudicating Authority. The Tribunal also noted that the case pertained to the year 2005 and instructed the Adjudicating Authority to issue a fresh adjudication order within six months from the date of receiving the Tribunal's order. Importantly, all arguments were left open for further consideration.

In conclusion, the appeal was partially allowed through remand, subject to the conditions specified by the Tribunal. The decision was dictated and pronounced in an open court session.