9911796707
TMI Blog2019 (7) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also an undisputed fact that the appellant was regularly importing cut and polished diamonds through Mumbai Airport - Considering the difficulties faced by the importers which had resulted in delayed presentation of Bill/s-of-Entry, the CBEC has issued instructions from time to time and both Section 46 and the instructions of the Board do not prescribe the late filing charges as mandatory, but is subject to the guidelines in Board instructions. When an item is imported at a notified airport, the authorities cannot find fault with such import for want of proper officers, which is not the concern of the importer. Statute notifies an airport and through law requires appointment of appraising staff and if no such officers are appointed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant not to file the Bill of Entry since there was no proper appraising staff for valuing the imported diamonds; that the appellant through one of its letters requested for arranging an appraiser by also undertaking to bear the expenses; that the appellant was rather asked to transit the consignment to Mumbai; that for the non-availability of sufficient bond value with the airlines even the transit could not be arranged; that on account of appellant's business requirement the appellant insisted for allowing it to file the Bill of Entry and that accordingly, the same was filed on 16.10.2017 by which time, there was a delay of 48 days, etc. Ld. Advocate further submitted that Coimbatore Airport is a notified customs airport under the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judiciously, meaning that such charges are not mandatory. 5.1 I have considered the rival contentions, gone through the documents placed on record. There is no doubt that imposition of late filing charges is not mandatory but it is only subject to non-satisfaction as to the sufficiency of reasons. It is a matter of record that the appellant made its first import and accordingly filed the Bill of Entry on an earlier occasion dated 28.07.2017, which was appellant's first import. It is also an undisputed fact that the appellant was regularly importing cut and polished diamonds through Mumbai Airport. 5.2 Section 46 deals with entry of goods on importation and also prescribes the time limit for filing Bill of Entry, apart from prescribing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutes by the implementing authorities. Therefore, when an item is imported at a notified airport, the authorities cannot find fault with such import for want of proper officers, which is not the concern of the importer. Statute notifies an airport and through law requires appointment of appraising staff and if no such officers are appointed, then such deficiency which is not attributable to an importer cannot force an assessee to search for alternate options and in any case, the appointment or otherwise as above of proper officers is not the choice of the importer. 5.4. May be the importer was made aware of the situation in its earlier import, but that cannot act as a caveat in subsequent imports since, for various reasons and business con ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
