2026-VIL-744-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Imposition of redemption fine and penalty for delayed submission of supporting documents like Legal Metrology Packaged Commodities [LMPC] certificate and the Steel Import Monitoring System [SIMS] certificate - Whether the imposition of redemption fine, penalty under Section 112(a)(i) and penalty under Section 114AA was justified for the delayed submission of the required documents - HELD - There is admittedly a violation of the DGFT import notification conditions by not submitting the documents in time. Nevertheless, these documents were submitted, subsequent to the filing of Bill of Entry, which can certainly be considered as a procedural lapse. Procedure lapses are minor errors or deviations from established procedures, that do not fundamentally alter the substantive outcome - It is evident that there was merely delayed submission of relevant certificates which establishes that there was no malafide intent on part of the appellant to violate the provision, or any intent to evade – The Section 114AA imposes penalty for knowingly or intentionally using false or incorrect document/statements in customs transactions. No such evidence had been led by the Revenue to establish that the appellant had knowingly or intentionally submitted false declarations. The redemption fine is reduced to Rs. 1,00,000/-, the penalty under Section 112(a)(i) to Rs. 50,000/-, and penalty under Section 114AA is set aside - The appeal is partly allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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