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TMI Blog2024 (3) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... r delaying the taking of delivery from ICD, Ludhiana. The fact of the matter is that out of three containers mentioned (Supra) two containers reached earlier and one container was held up at Mundra port on account of excess weight which was subsequently resolved by according the permission to carry the third container to ICD, Ludhiana. Further, once the Ld. Commissioner has recorded the findings that there is no basis as apparent on record to impose the penalty then it was incumbent for the Ld. Commissioner to set aside the same and there was no reasons to remand the same to the original authority. Further, the remand order of the Ld. Commissioner (Appeals) has not been complied with by the original authority till date without any reason. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... einafter referred to as the said Customs Tariff Act), and (ii) the whole of the additional duty leviable thereon under sections (1) (3) (5) of Section 3 of the said Customs Tariff Act, when specifically claimed by the importer (iii) the whole of integrated tax and the goods and services tax compensation cess leviable thereon under sub-section (7) and sub-section (9) of section 3 of the said Customs Tariff Act: Provided that the exemption from integrated tax and the goods and services tax compensation cess shall be available up to the 31st March, 2020. The aforesaid EPCG Licence was registered with the CENTRALIZED LICENSING CELL ICD CONCOR Ludhiana vide No. 2230003106 dated 04.10.2018 bearing endorsement on the EPCG Licence. 3. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try for clearance of the Machinery in respect of all the three containers. The said bill of entry was assessed to duty along with fine of Rs. 12,15,000/- which was duly deposited by the appellant. 5. Feeling aggrieved with the assessment of Bill of Entry the appellant filed appeal before the Commissioner (Appeals) challenging the imposition of fine of Rs. 12,15,000/- without any reason. 6. The Commissioner (Appeals), after considering the submissions of the appellant set aside the imposition of fine of Rs. 12,15,000/- but still remanded the case back to the original assessment authority to pass a speaking order within 30 days but the said order of the Commissioner (Appeals) directing the original authority to pass a speaking order has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that nothing has been brought on record by the department to show that there was any intention to delay in filing the bill of entry which was filed immediately on arrival of third container at ICD, Ludhiana. 11. On the other hand, Ld. AR reiterated the findings of the impugned order and submitted that the penalty of Rs. 12,15,000/- was imposed because there was a delay in filing the bill of entry and the said penalty is generated by the system itself and the original authority has no discretion to drop the said penalty. 12. After considering the submissions of both the parties and perusal of material on record, I find that in the present case there was no intention on the part of the appellant for delaying the taking of delivery from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12,15,000/-. Accordingly, in view of above discussions, I am left with no other option but to remand the proceedings back to the original assessment authority to issue a speaking order in impugned bill of entry within 30 days of issue of this order after giving personal hearing to the appellant . 14. Further, I find that the remand order of the Ld. Commissioner (Appeals) has not been complied with by the original authority till date without any reason. 15. In view of these circumstances, I am of the considered view that there is no justifiable reasons for imposition of penalty of Rs. 12,15,000/- and to this extent I upheld the order of the Ld. Commissioner (Appeals) and to set aside the impugned order to the extent of remanding the matter b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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