9911796707
TMI Blog2024 (1) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Also, the Commissioner(Appeals) has not given adequate reason for enhancing the penalty from Rs.5,000/- to Rs.50,000/- on each Bill of Entry. In view of discussions and the decisions cited above, the enhance penalty is not warranted in this case. Accordingly, the same is set aside. Appeal allowed. - SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri Niraj Baheti, Chartered Accountant for the Appellant (s) Shri Ashwini K. Choudhary, Authorized Representative for the Revenue ORDER The Appellant, M/s. Shyam Steel Industries imported coal through Dharma Port in Odisha. The said imported goods were assessed provisionally under section 18 of the Customs Act, 1962 read with Customs (Provisional Duty Assessment) Regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Regulation 5, the penalty of Rs.50,000/-(Rupees Fifty Thousand only) has been prescribed as a maximum penalty. It is not mandatory to impose the maximum penalty in all cases. Reduced penalty can be imposed penalty, as non-submission of documents within the stipulated time period is only a procedural lapse and they have submitted all the documents along with the reply to the Notice. He has cited the following decisions in support of his contentions that the maximum penalty need not be imposed for non-submission of documents in time.:- 1. Jai Balaji Industries Ltd. Vs. CC (Preventive), Bhubaneswar [2021 (376) ELT 730 (Tri.-Kolkata)] 2. MSP Steel Power Ltd. Vs. CC (Preventive), Bhubaneswar [Customs Appeal No.75465 of 2019 4. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... housand only) as the appellant has already submitted the documents while submitting the reply to the show cause notice. The Appellant cited various decisions in support of their contention that reduced penalty can be imposed for such procedural violations. I have perused the decisions cited by the appellant in support of their contentions that the enhance penalty is not sustainable in this case. In the case of Jai Balaji Industries Ltd. (supra), this Tribunal has held as under:- 9 . I find that this is a case of delay in furnishing of certain documents. There is no revenue implication. 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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