9911796707
TMI Blog2025 (1) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... s) of Entry as mentioned above failed to submit/produce original/ bank signed documents like Commercial Invoice, Bill of Lading, Certificate of Weight, Certificate of Quality, High Sea Sale agreement and other particulars like 'demurrage charges' paid. Hence, the Bills of Entry were 'provisionally assessed' under Section 18 of the Customs Act, 1962 pending submission of the desired documents. 3. The appellant had executed Provisional Duty Bonds (PD Bonds) in terms of Regulation 3 of the Customs (Provisional Duty Assessment) Regulations, 2011, which were accepted by the then Assistant/ Deputy Commissioner of Customs, while allowing for 'provisional assessment'. The appellant, in the said PD Bonds, had undertaken to submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion within one month or within such extended period as the proper officer may allow, and the person executing the bond shall pay the deficiency, if any, between the duty finally assessed or re- assessed, as the case may be, and the duty provisionally assessed." 5.1 It is observed in the above Order-in-Original that the appellant had executed Provisional Duty (PD Bonds) Bonds in terms of Regulation 3 of the Customs (Provisional Duty Assessment) Regulations, 2011, which were accepted by the then Assistant/ Deputy Commissioner of Customs, while allowing for 'provisional assessment"; the appellant in the said PD Bonds had undertaken to submit all the desired documents within one month. On the ground that the appellant had not submitted the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) in the impugned order reads as under: - "5.5: Out of 19 nos. of Bill of Entry, 11 nos. of Bill of Entry have been finalized and 8 nos. of Bill of Entry are yet to be finalized. The purpose of imposition of penalty should be to get the provisional assessment finalized for delay in submission of documents. However, even now, 8 cases have not been finalized. Imposition of mere Rs.10, 000/- penalty for 8 cases is meagre. It is the contention of the appellant Department that maximum penalty @ Rs. 50,000 X 8 = Rs.4,00,000/- should have been imposed. I am in agreement with the view of the Department in view of Para 5.3 and 5.4 above. 7. Aggrieved by the above order passed by the Commissioner (Appeals), the appellant has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions with which it was his duty to comply, he shall be liable to penalty which may extent to Rs.50,000/- " (ii) Upon a conjoint reading of the Regulations 3(3) and 5 of the above Regulation, it is evident that penalty is liable to be attracted for non-submission of documents / information to the proper officer within one month of the date of execution of the bond, and such penalty "may extend to Rs.50,000/-". Therefore, the quantum of penalty is a matter of discretion of the proper officer and obviously it is not mandatory to impose the maximum penalty of the Rs.50,000/- in each case of default by the importer/exporter. (iii) In view of the above, the contention of the Respondent that maximum penalty ought to have been imposed on the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould gather the requisite documents they were presented before the assessing officers for finalising the provisional assessments. In fact, out of the 35 Bills of Entry involved, 27 could be finalised even before passing of the adjudication order. Keeping all this in view, the adjudicating authority took a fair decision and imposed a nominal penalty of Rs. 20,000/- which comes to Rs. 2,500/- for each of the remaining 8 Bills of Entry yet to be finalised for want of all the documents. This amount has already been paid by the appellant. The order of the Commissioner (Appeals) does not establish any ground for enhancing the penalty to the maximum of Rs. 50,000/- per Bill of Entry yet to be finalised." 10. In the case of Essar Oil Ltd. v. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
