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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 ..... espondent ORDER The above appeal is filed against the order passed by the Commissioner (Appeals) who upheld the late fee charges imposed for delay in filing the bills of entry. 2. The ld. Counsel Shri Aryaman Ghulati appeared for the appellant and argued the matter. The Goods and Service Tax Act, 2017 was brought into effect from 1st July, 2017, as a consequence of which the appellant was requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a registration certificate was issued on 26.7.2017. Subsequently, the first application dated 3.7.2017 was also approved on 30.7.2017. The appellant filed the bills of entry only on 2.8.2017 and 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 peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rges to Rs. 4,45,000/-. It was held that the appellant had obtained GSTIN registration on 26.7.2017 and ought to have filed the bills of entry on the very same day instead they have filed only on 2.8.2017 and 3.8.2017 with a delay of four to five days. It is submitted by ld. Counsel that since they had applied for GSTIN registration for the second time, they were under confusion and were not able ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the late fee charges may be set aside. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, I am of the view that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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