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TMI Blog2017 (11) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... taken proper care to file the Bill of Entry and therefore there is no lapse on their part so as to impose penalty for the fault of the system which has not been updated as on the date of filing of the Bill of Entry - penalty set aside - appeal allowed - decided in favor of appellant. - C/21701/2016-SM - Final Order No. 22377/2017 - Dated:- 1-8-2017 - Shri S.S. Garg, Judicial Member Smt Ruk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Notification No. 50/2013 Cus. dated 26.04.2013, as on that date the tariff value had been enhanced to USD 472/10 Grams. There was an AG's audit whereby it was noticed that the tariff value as on 26.04.2013 was USD 472/10 Grams, whereas the importer had adopted the un-amended tariff value of USD 449/10 Grams resulting in short payment of ₹ 30,98,651/- (Rupees Thirty Lakhs Ninety Eigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved by the said order, appellant filed appeal before the Commissioner who upheld the Order-in-Original. Hence the present appeal. 2. Heard both the parties and perused the records. 3 Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the facts and the law on the point. She further submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material on record, I find that the amendment in the Notification No. 39/2015 was not uploaded in the system on account of which the less duty was paid but as soon as it was brought to the notice of the appellant he sent the mail to the importer to pay the differential duty and the differential duty along with interest and 25% penalty was paid also by the importer. I also find that there is no lap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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