9911796707
TMI Blog2016 (2) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... ve ORDER PER : MR.P.M.SALEEM, The facts of the case in the present appeal as seen from the impugned order-in-original dated 30.09.2013 are as follows:- M/S. Banswara Syntex Limited, (the Appellants) imported the following consignments at Navlakhi port. Sr. No. Name of Vessel IGM No. / Date Commidity Bill of Entry Bo./Date Quantity (MT) P.D/Bond No./Date 1 Turicum F-100 dt. 05.01.13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then the above written Bond shall be void and of no effect, otherwise, the same shall remain in full force and virtue". As per the above condition of the Bond, it is obligatory on the part of the importer to produce original documents within one month fro the date of execution of the Bond unless the proper officer has extended such period and failure on the part of the importer results in viola ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove, for violation of the condition of the Bond in the manner described and for contravention of the Customs (Provisional Duty Assessment) Regulations, 1963. 2. The matter was adjudicated by the Deputy Commissioner of Customs, Jamnagar, who imposed penalty of Rs. 90,000/- on the appellants under Section 117 of the Customs Act, 1962 vide the impuged order in original. On appeal the said penalty w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n them is warranted. The Learned Advocate also submits, at this juncture that the original documents were lost and that is the reason they could not submit the same in time, and ultimately they have submitted copies of the original documents duly attested by the Bank. He further submits that the provisional assessment was also finalized on the basis of the said documents. 4. On consideration of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
