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TMI Blog2019 (10) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... Vazhavilla Cashews, Kollam sold the consignment on high sea sales to M/s. Ambalakkara Cashews who filed Bill of Entry on 12.8.2017. Due to some financial issues between the shipper and the first consignee, the original documents were called back by the shipper from the bank. Later, the shipper identified the appellant herein as new buyer for clearing the goods. An application for amendment of the IGM was filed before the Assistant Commissioner vide letter dated 3.11.2017 which was received by the department on 12.12.2017. Permission was granted for amendment on 12.12.2017. Thereupon the Customs Broker filed application for cancellation of Bill of Entry on 15.12.2017 and the department ordered cancellation of Bill of Entry on 9.1.2018. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 9.1.2018. After cancellation of the earlier Bill of Entry on 9.1.2018, the new Bill of Entry was filed on 12.1.2018 itself. Hence there is no delay in filing the Bill of Entry by the new purchaser. For these reasons, the new purchaser / importer cannot be penalized alleging late filing of Bill of Entry. 3.1 He submitted that the events and dates would reveal that any delay in filing the Bill of Entry was beyond the control of the importer / appellant herein as well as it was due to bonafide reasons. Adverting to the Standing Order No. 1/2017 dated 6.9.2017, the ld. counsel argued that the department has issued directions that the delay has to be considered judiciously and the late fee should not be imposed on a routine manner. It is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te presentation of the Bill of Entry as prescribed. That in the present case the new purchaser is an Indian unit of the overseas supplier. Therefore, they could have handed over or procured the documents easily. There has been delay in filing the application for amendment of the IGM as well as presentation of the Bill of Entry. The Commissioner (Appeals) in para 10 and 11 has discussed these facts in detail. Therefore the late fee imposed is just and proper. 5. Heard both sides. 6. As narrated above, the facts would reveal that the initial purchaser of high seas sales M/s. Vazhavilla Cashews, Kollam could not take delivery of the goods even though they had filed Bill of Entry on 12.8.2017. Therefore, the shipper identified another purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... states that the late charges due to delay in filing the Bill of Entry has to be considered judiciously and the late fee should not be imposed on a routine manner. So also it states that when there is a delay due to any reasons which is considered a bonafide, the late fee should not be imposed. For better appreciation, the said paragraph in the standing order is reproduced:- "3. In the light of the above clarification of the Board and as a measure of trade facilitation, it has been decided that the proper officer may waive the late charges due to delay in filing of Bill of Entry in the following cases judiciously and it should not be imposed as a matter of routine. i. Technical problems related to ICEGATE connectivity, server etc. ii. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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