9911796707
TMI Blog2023 (3) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... Balaji Industries Ltd. [[ 2021 (1) TMI 767 - CESTAT KOLKATA] ] wherein, this Tribunal has held The department has not been able to establish any deliberate delay or any mala fide intention on the part of the appellant. As and when the appellant could gather the requisite documents they were presented before the assessing officers for finalizing the provisional assessments. In fact, out of the 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts under various Bills of Entry during the period 2011-2012 to 2014-2015. Show Cause Notice was issued to them under Customs (Provisional Duty Assessment) Regulations, 2011 seeking as to why penalty should not be imposed on them for non finalization of provisionally assessed Bills of Entry. 2. The Appellant submitted that they have filed all the necessary documents in respect of 16 Bills of En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f all the 16 Bills of Entry, they have filed all the necessary documents with the Department for finalization of the same. In respect of the 12 Bills of Entry, the assessments were finalized. In respect of balance 4 Bills of Entry, the same was not finalized by the Department, nor any defect was pointed out by the Department for the documents submitted by them. Therefore, he pleads that the Adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d both sides. 8. On factual matrix, it is seen that in case of 4 Bills of Entry, the assessment were not finalized without any fault on the part of the Appellant. The issue is also covered by the case law of Jai Balaji Industries Ltd. cited supra wherein, this Tribunal has held as under:- 9. I find that is a case of delay in furnishing of certain documents. There is no revenue implication. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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