9911796707
TMI Blog2019 (6) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... nter se placed on record refers to the correspondences made after the Bill of Lading which carries the name of the appellant as the consignee. Further, the correspondence/exchange of emails placed on record are all inter-se communications which are not having any evidentiary value and the same is not binding on the Revenue. Though the appellant has explained the delay up to the date of application for request of waiver, ie., 08.02.2018, the appellant s explanation is insufficient. Appeal dismissed - decided against appellant. - C/42409 of 2018 - FINAL ORDER No. 40856/2019 - Dated:- 19-6-2019 - MR P.DINESHA, Judicial Member Shri S. Murugappan, Advocate, for the appellant Shri L. Nandakumar, AC, Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the free period, iii) Delay caused due to reasons which are beyond the control of the importer like natural calamities, etc., iv) Delay in filing due to any other reason which are considered as bonafide by the proper officer. ; that there was no technical problems relating to ICEGATE connectivity; that the new consignee was identified on 29.05.2017 itself; that IGM and amendment of IGM was filed by the liner based on the information provided by the shipper and the consignee; that the goods in question having landed on 31.07.2017 and the shipper having raised a revised invoice on the new consignee on 29.05.2019 itself, the same came to be filed only on 02.03.2018; that the appellant has not put forth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uticorin permitted amendment of the IGM; that on the same day appellants requested the Asst. Commissioner for permission to amend the Bill of Entry substituting their name against Karur KCP; after the issuance of revised Bill of Lading on 02.03.2018, the amendment was carried out in the commercial invoice also and that therefore, appellants filed a fresh Bill of Entry dated 02.03.2018 for clearance of the cargo. 2.1 Ld. Advocate also relied on the clarification issued by the Board vide instruction No. 12/2017-Cus. dated 31.08.2017. Based on the above, Ld. Advocate submitted that the appellant has made out a case and therefore, the benefit of waiver should have been exercised judiciously, by the authorities below. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the date of invoice/Bill of Lading copies of which were placed at pages 47-50, which finally resulted in the appellant accepting to clear the goods and therefore reiterates his submission for waiver of late fee charges. He argues that the supplier could revise the names in the documents but that the relevant Bill of Lading cannot be issued with a new date as the cargo had arrived in July, 2017 itself; that a letter dated 26.12.2017 was addressed to the Customs authorities for amendment of Bill of Entry; that on the same day they made a request to the liner s agent to carryout amendment of IGM which was permitted by the authorities; another letter dated 03.01.2018 was addressed to the Assistant Commissioner seeking permission for amend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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