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TMI Blog2021 (6) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... ic to understand how to apply and pay the tax under a new law. Further, under Notification No. 26/2017 itself, it is stated that such late fee can be waived if sufficient reasons are furnished before the proper officer. Thus, it is a condonable lapse. In the circular issued by Board dated 31.8.2017, it is stated that the importer should not be penalized for delay happening due to any system related defect. For all these reasons and most importantly since the period involved is during the transition period of GST, the late fee charges imposed is not warranted - Appeal allowed - decided in favor of appellant. - Customs Appeal No.40394 of 2020 - Final Order No. 41615 / 2021 - Dated:- 25-6-2021 - Ms. Sulekha Beevi C.S., Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 3.8.2017. There was a delay in filing the bills of entry; the late fee charges were levied. Against such late fee, the appellant has filed the present appeal. He submitted that during the transition period, there was technical glitches in the system and it was difficult to get GSTIN registration. The appellant initially applied for GSTIN registration 3.7.2017. They had not received registration even after 15 days. The appellants were under the impression that the application had lapsed. They again filed for GSTIN registration on 24.7.2017. Meanwhile, they obtained registration on 26.7.2017. The system imposed a late fee charge of ₹ 14,55,000/- for late filing of bills of entry. Against such order of late fee charges, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide. 4. The ld. AR Shri M. Jagan Babu supported the findings in the impugned order. He strongly argued that the appellant had received the GSTIN registration on 26.7.2017 and ought to have filed the bills of entry on the very same day. They have delayed the filing of bills of entry by four to five days for which late fee charges imposed are legal and proper. 5. Heard both sides. 6. The issue is with regard late fee charges imposed for late filing of bills of entry. At the outset, it is to be stated that the cause of action in this appeal has occurred during the transition period of introduction of GSTIN registration. There were much technical difficulties faced by assessee / importer / exporter during that time due to system failur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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