2021 (3) TMI 1167

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..... ORDER The assessee has come in appeal against the Order-in-Appeal No. 81/2019-TTN (CUS) dated 04.10.2019 passed by the Commissioner of Customs and Central Excise (Appeals), Tiruchirappalli. 2. Brief facts, as gathered from the documents placed on record and the Appeal Memorandum, are that the vessel carrying 625 MTs of Heavy Melting Scrap covered by Bill-of-Lading No. COM/MLE/V09/18/02 dated 1 .....

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..... he first consignee M/s. Siva Agencies filed Bill-of-Entry No. 8015798 dated 12.09.2019; that the liner, vide letter dated 21.02.2019, filed an application for amending the consignee name and address in the IGM and that the amendment was approved by the Department vide Amendment No. 3350345 dated 22.02.2019 in File C.No.VIII/48/11/2018-2019-IG Vol-IV; that the assessee paid the penal charges of Rs. .....

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..... as 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 2018 [Final Order No. 41155 of 2019 dated 30.09.2 .....

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..... is 'non-satisfaction' of the cause shown and there is no via media. The appellant admittedly is not the first importer, but a saviour who came forward at a later stage. The Act only contemplates charging of late fee from the importer per se. It is clear from the impugned order as well as that of the Commissioner (Appeals) that there was no reason/question of 'non-satisfaction' as to the reasonable .....

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..... he 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 order is not sustainable and accordingly, the same is set aside. 9. In the result, the appeal is allowed with consequential reliefs, if any, as per law. (Order pronounced in the open court on 26.03.2021)
Case laws, Decisions, .....

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