9911796707
TMI Blog2016 (2) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... . This has resulted in Revenue issuing a show cause notice, which set the adjudication process and present litigation in motion. As there is no doubt that the appellants were negligent, we do find that there is sufficient reason to impose penalty on the appellants under Section 117 of the Customs Act, 1962. - Levy of penalty (though reduced) confirmed - Decided partly in favor of appellant. - Appeal No. : C/10728/2015 - ORDER No. A/10090 / 2016 - Dated:- 15-2-2016 - MR. P.M.SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri Pavan Godiawala (Advocate) For the Respondent : Shri Jitendra Nair, Authorised Representative ORDER PER : MR.P.M.SALEEM, The facts of the case in the present appeal as seen from the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory 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 violation of the condition of the Bond in which case, the Bond shall remain in full force and virtue. The Appellants in respect of the above mentioned Bill of Entry for which P.D. Bond has been executed, neither produced the original documents within the specified time limit of one month nor obtained extension from the proper officer and thereby violated the mandatory condition of the Bond. The Appellants was reminded to produce original documents vide letter F. NO. VIII/48-6/Final Asses/CH-NLK/ 2011-12 dated 31.07.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the arguments and submissions of both sides and on perusal of the records, we find that the facts are not disputed by either side. The appellants are seeking clemency and Revenue is seeking for upholding the penalty. We do find that the appellants had not taken the appropriate steps at the appropriate time that they had not submitted the documents in tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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