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TMI Blog2019 (5) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant being a custodian has contravened the provisions of Regulation 6(f) and 6(q) of HCCAR, 2009 for this offence the penalty is provided under Regulation 12(8) of HCCAR 2009. The appellant though violated the Regulation but it was not intentional, particularly when the levy of IGST came into effect on the same day i.e. 01.07.2017 - quantum of penalty is reduced - appeal allowed in part. - Customs Appeal No. 12467 of 2018-SM - A/10814/2019 - Dated:- 9-5-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri. T. Viswanathan, Advocate for the Appellant Shri. T.K. Sikdar, (AR) for the Respondent ORDER PER: RAMESH NAIR The brief facts of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be issued alleging that the appellant have violated regulation 6(f) and (q) of the handling of cargo in Customs Area Regulation 2009. After issuing the inquiry report to the appellant and personal hearing, the impugned order dated 06.06.2018 was issued whereby a penalty of ₹ 50, 000/- was imposed on the appellant, therefore, the present appeal. 2. Sh. T. vishwanathan, Ld. Counsel appearing on behalf of the appellant submits that the part of the factory of M/s Hindalco Industries Ltd is also notified as a land place/custom area and jetty does not have storage place. Thus it is important to store the imported goods at jetty, thus, once the entry inward by customs is granted, the imported good has to be unloaded at fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) The jetty is being in operation for over 15 years. b) The jetty is being used exclusively for import of goods or export of goods by Hindalco; c) Very rarely and in stay cases, the jetty has been used by M/s Sanjana Cryogenics, who is situated within the factory premises of Hindalco; d) The goods imported are not restricted goods; they are freely importable; e) The self-assessed duty (or provisionally assessed duty) is always paid in advance by Hindalco. Even in this case, the assessed duty has been paid at the time of discharge of Cargo. The differential duty arose in the case due to late arrival of the vessel and due to change in the tax regime; f) The entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adopted towards the value of imported goods. The imported goods reached into India after introduction of GST, thus, the provisional assessment is yet to be finalized in the terms of Section 15 of the Customs Act to apply correct rate of all customs duty on the date of import. Thus, in absence of final provisional assessment of bill of entry it can be contended that Hindalco Ltd. had not paid applicable customs duty. He also referred to the Board Circular dated 01.07.2017, according to which it was clarified that in case whether cargo arrival is after 01.07.2017 and an advance bill of entry was filed before 01.07.2017 along with payment of duty is bill of entry may be recalled and reassessed by the proper officer for levy of IGST and GST co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.07.2017 however the same was paid on 28.08.2017. Therefore, the appellant being a custodian has contravened the provisions of Regulation 6(f) and 6(q) of HCCAR, 2009 for this offence the penalty is provided under Regulation 12(8) of HCCAR 2009 reproduced below: (8) If any Customs Cargo Service provider contravenes any of the provisions of these regulation, or abets such contravention or who fails to comply with any provision of the regulation with which it was his duty to comply, then, he shall be liable to a penalty which may extend to fifty thousand rupees. From the above Regulation 12(8) it is seen that the penalty of 50,000/- is maximum one which was imposed by the adjudicating authority. However con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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