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TMI Blog2021 (3) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... , it can be safely assumed that the Revenue was otherwise satisfied with sufficient cause . Penal charges for late filing of Bill-of-Entry is to be set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. 40064 of 2020 - FINAL ORDER NO. 41387/2021 - Dated:- 10-3-2021 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri A.K. Jayaraj, Advocate for the Appellant Shri M. Jagan Babu, Authorized Representative (A.R.) for the Respondent ORDER The assessee has come in appeal against the Order-in-Appeal No. 88/2019-TTN(CUS) dated 05.11.2019 passed by the Commissioner of G.S.T. and Central Excise (Appeals), Tiruchirappalli. 2. Brief facts as gathered from the documents placed on record and the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 88/2019-TTN(CUS) dated 05.11.2019. Hence, the appellant is before this forum. 4. Heard Shri A.K. Jayaraj, Learned Advocate appearing for the assessee-appellant and Shri M. Jagan Babu, Learned Authorized Representative appearing for the Revenue-respondent. 5. Learned Advocate for the appellant would submit at the outset that in an identical situation, this very Bench of the CESTAT has deleted the late fee in the cases of M/s. Blueleaf Trading Company v. The Commissioner of G.S.T. Central Excise, Tiruchirappalli in Customs Appeal No. 42670 of 2018 and ors. [Final Order Nos. 40772 to 40780 of 2019 dated 08.05.2019] and M/s. ECOM Gill Coffee Trading Pvt. Ltd. v. Commissioner of Customs, Tuticorin in Customs Appeal No. 42103 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he first importer, there is request for amendment in IGM on record, allowed by the Revenue after collecting requisite fees and these are clearly post-import developments. The subsequent developments, as observed supra, were perhaps necessitated because of the goods being perishable. Clearly, no mala fide is found in the above developments by the Revenue and therefore, it can be safely assumed that the Revenue was otherwise satisfied with sufficient cause . 8. For the above reasons, I am of the view that the impugned order is not sustainable and hence, the same is set aside. 9. The appeals are allowed. 8. In view of the above and in the absence of any contrary decisions or orders, I am of the view that the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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