2025 (3) TMI 792

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..... s, 2011 - HELD THAT:- It is seen that in case of 8 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. [2021 (1) TMI 767 - CESTAT KOLKATA] wherein, this Tribunal has held that 'The department has not been able to establish any deliberate delay or any mala fide intention on the .....

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..... ts 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 33 Bills of Entry .....

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..... 33 Bills of Entry, they have filed all the necessary documents with the Department for finalization of the same. In respect of the 25 Bills of Entry, the assessments were finalized. In respect of balance 8 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, she pleads that the Adjudicating A .....

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..... . 8. On factual matrix, it is seen that in case of 8 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. The department .....

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..... er Bill of Entry yet to be finalised." 9. In view of the foregoing, we allow the Appeal holding that the Adjudicating Authority was correct in taking a lenient view imposing penalty of Rs.20,000/-. 10. We set aside the impugned order and restore the Order-in-Original. 11. The Appeal stands disposed off thus. (Dictated and pronounced in the open Court.)
Case laws, Decisions, Judgements, Or .....

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