2025 (2) TMI 275

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..... Entry also, and they have been finalised. As there was a delay in submission of documents in respect of four Bills of Entry, the Department initiated proceedings for imposition of penalty under Regulation 5 of the above said Regulations 2011. In the case of M/S JAI BALAJI INDUSTRIES LTD. VERSUS COMMR. OF CUSTOMS (PREVENTIVE) , BHUBANESWAR [2021 (1) TMI 767 - CESTAT KOLKATA], this Tribunal has held that '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.' The penalty of Rs.15,000/- imposed by the Assistant Commissioner would be sufficient to meet the ends of justice - the enhanced penalty set aside - appeal allowed.

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..... stoms Provisional Duty Assessment) Regulations, 2011. 2.2 The Department filed appeal before the Commissioner (Appeals) for enhancement of the penalty, who vide impugned order has enhanced the penalty from Rs.15,000/- to Rs.2,00,000/-. Aggrieved against the enhancement of penalty in the impugned order, the appellant has filed this appeal. 3. The appellant submits that out of 21 Bills of Entry, they have submitted all the documents in respect of 17 Bills of Entry and the same have been finalized. In respect of the remaining four Bills of Entry also, the documents were submitted with the delay of a few days and the finalization in respect of all the 21 Bills of Entry have already been completed. They submit that the penalty of Rs.50,000/- .....

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..... de 21 Bills of Entry and there was a delay in submission of the documents only in respect of four Bills of Entry, for finalisation of the provisional assessments. Subsequently, they have submitted all the documents, in respect of the remaining four Bills of Entry also, and they have been finalised. As there was a delay in submission of documents in respect of four Bills of Entry, the Department initiated proceedings for imposition of penalty under Regulation 5 of the above said Regulations 2011. 9. I find that the adjudicating authority has imposed a penalty of Rs.15,000/- (Rupees Fifteen Thousand only) as the appellant has already submitted the documents in respect of the two Bills of Entry and they also have been finalized. In the case .....

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