{"id":214649,"date":"2019-05-14T17:00:28","date_gmt":"2019-05-14T11:30:28","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=214649"},"modified":"2019-05-14T12:02:15","modified_gmt":"2019-05-14T06:32:15","slug":"cestat-no-malafide-intention-found-by-revenue-raises-assumption-that-revenue-satisfied-with-the-sufficient-clause","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/14\/cestat-no-malafide-intention-found-by-revenue-raises-assumption-that-revenue-satisfied-with-the-sufficient-clause\/","title":{"rendered":"CESTAT | No malafide intention found by revenue raises assumption that revenue satisfied with the \u2018sufficient clause\u2019"},"content":{"rendered":"

Custom, Excise and Service Tax Appellant Tribunal (CESTAT), Chennai: <\/strong>These appeals were preferred by the assessee before a Coram of P. Dinesha (Judicial Member), for waiver of penal charges, levied for belated filing of Bills-of-Entry.<\/p>\n

The adjudicating authority had informed the appellant who was the Customs Broker that their request for waiver of penal charges for late filing of Bills-of-Entry was rejected. Appellant had filed an appeal before the first appellate authority but the same on being rejected this second appeal before this Tribunal was filed.<\/p>\n

The dispute before the forum was with respect to the eligibility of the appellant for waiver of late filing fees, in terms of Section 46 (3) of the Customs Act, 1962 which deals with the entry of goods being imported with time limit of filing the same but states nothing related to the consequences on failure to adhere to the time limit. It was submitted that in the impugned order the bona fides of the appellant was not questioned as the cause shown were not rejected as insufficient, wrong or improper. Section 46 authorizes the proper officer to collect late fees unless he is dissatisfied with the cause shown for delay.<\/p>\n

Tribunal was of the view that appellant was not the first importer and Revenue after collecting requisite fees allowed amendment in IGM on record which are developed after imports due to goods being perishable. Since, Revenue did not find any malafide intention in the development aforementioned it can be assumed that Revenue was satisfied with the \u2018sufficient cause\u2019. Therefore, the impugned order rejecting the request for waiver of penal charges for late filing of Bills-of-Entry was set aside. [Blueleaf Trading Co. v. Commissioner (GST), Customs Appeal No. 42670 of 2018, Order dated 08-05-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

Custom, Excise and Service Tax Appellant Tribunal (CESTAT), Chennai: These appeals were preferred by the assessee before a Coram of P. Dinesha <\/p>\n","protected":false},"author":8808,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[35384,35386,2531,35385],"class_list":["post-214649","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-bills-of-entry","tag-requisite-fees","tag-Revenue","tag-waiver-of-penal-charges"],"yoast_head":"\nCESTAT | No malafide intention found by revenue raises assumption that revenue satisfied with the \u2018sufficient clause\u2019 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/14\/cestat-no-malafide-intention-found-by-revenue-raises-assumption-that-revenue-satisfied-with-the-sufficient-clause\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | No malafide intention found by revenue raises assumption that revenue satisfied with the \u2018sufficient clause\u2019\" \/>\n<meta property=\"og:description\" content=\"Custom, Excise and Service Tax Appellant Tribunal (CESTAT), Chennai: These appeals were preferred by the assessee before a Coram of P. 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Dinesha (Judicial Member) allowed an appeal which was filed against the Order-in-appeal passed by the Commissioner of G.S.T. and Central Excise (Appeals). The vessel carrying 38,000 kgs of \u201cLaird Lentils\u201d in the name of Moorthy Traders, Virudhunagar, and they did not\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":243734,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/12\/cestat-penalty-imposed-under-s-112-read-with-s-114aa-of-the-customs-act-1962-set-aside-tribunal-allows-appeal-stating-absence-of-mens-rea\/","url_meta":{"origin":214649,"position":1},"title":"CESTAT | Penalty imposed under S. 112 read with S. 114AA of the Customs Act, 1962 set aside; Tribunal allows appeal stating absence of mens rea","author":"Editor","date":"February 12, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order wherein the penalty of Rs 50,000 had been imposed under Section 112 read with Section 114AA of the Customs Act, 1962. 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Tribunal answers","author":"Editor","date":"August 10, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed after being rejected by the Adjudicating Authority and First Appellate Authority in relation to refund claim in the chit fund business. The appellant engaged in the chit fund business and after the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":318394,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/26\/tribunal-has-discretion-to-dispense-obligation-to-deposit-duty-interest-or-penalty-in-cases-of-undue-hardships-legal-news\/","url_meta":{"origin":214649,"position":4},"title":"[Section 129-E, Customs Act] | Tribunal has discretion to dispense obligation to deposit duty\/interest or penalty in cases of undue hardships: Delhi High Court","author":"Simranjeet","date":"March 26, 2024","format":false,"excerpt":"Section 129-E of Customs Act, 1962 makes it obligatory to deposit the duty\/penalty pending the appeal and if a party does not comply either with the main Section or with any order that might be passed under the proviso, the Appellate Authority is fully competent to reject the appeal for\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":331032,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/18\/jharkhand-state-cricket-association-renders-bundled-services-related-to-promoting-cricket-not-liable-to-pay-service-tax-cestat\/","url_meta":{"origin":214649,"position":5},"title":"Jharkhand State Cricket Association renders \u2018bundled services\u2019 related to promoting cricket; not liable to pay service tax for services rendered in connection with sports: CESTAT","author":"Arushi","date":"September 18, 2024","format":false,"excerpt":"All the activities rendered by the appellant are undertaken during hosting the cricket matches alone and if there were no cricket matches played, then all these services become irrelevant.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/214649","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=214649"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/214649\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=214649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=214649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=214649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}