The assessee, M/s. JSW Steel Ltd., imported 98,450 metric tons of Goonyella C Coking Coal for discharge at Marmagao Port which arrived on 14th April, 2017 and Bill of Entry No. 9375854 dated 20 th April, 2017 was filed at Marmagao Port for clearance which was provisionally assessed and allowed clearance on payment of duty of Rs.9,32,79,393/-.
Assessee had contended before CESTAT that the delay in filing the Bill of Entry was in genuine and bona fide circumstances. Revenue argued that in terms of Section 46(3) of the Customs Act, 1962, the importer is supposed to present the bill of entry before the end of the next day following the day of which the vessel carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing. Assesse also contended that the bill of entry for home consumption was filed within a time at Marmagao. However, at the time of clearance, a quantity of 1,341 metric tons was found short as also confirmed under the Draught Survey Report and that, on enquiry, it was found that the subject goods were wrongly manifested as Peak Down North Coking Coal instead of Goonyella Coking Coal in the name of ARCL and only on 14 th March, 2018, an amended IGM and the Bill of Lading in the name of the assessee, describing the goods as Goonyella C Coking Coal were issued by the shipping line after obtaining permission from the Customs. The Bill of Entry was filed by the importer immediately on 14th March, 2018 for clearance at Jaigad Port, that therefore no late fee was payable.
Revenue had contended before CESTAT that even though the said instruction clarifies that the importer should not be penalized for delay happening due to system related fault, petitioner could not get the benefit of such Instruction inasmuch as the delay in filing the Bill of Entry is not due to system fault, but due to the omission by Petitioner. Revenue also contended that instruction is available only in bona fide cases and submitted that which is not the case here. Revenue.
A two member bench of ITAT had held that the bill of entry for the entire quantity on 20th April, 2017 had been issued by the assessee within the prescribed time limit. It had also paid the entire duty for 98450 metric tons of Goonyella C Coking Coal, even though, 1,341 metric tons had not landed in Marmagao but had landed in Jaigad and as soon as the amendments to the IGM were approved by the Appellant on 14th March, 2018, again the filed the bill of entry on the very same day in respect of 1,341 metric tons. The bench had further observed that the assessee had demonstrated its bona fide intent . The bench also pointed out that the assessee had taken efforts to get the IGM amended and no sooner the the IGM was amended, the bill of entry in respect thereof was filed on the same day within time. The bench observed that this shows the assessee’s eagerness to be on the follow the assessment requirements.
The two judge bench comprising of Justice B.V. Nagarthana and Justice Sanjay Karol held in its interim order condoned the delay in filing of the Special Leave Petitione. The Special Leave Petition on the matter was not decided upon. The Supreme Court issued notice to the assessee regarding the same.
The assessee was represented by Vipin Jain, Rupesh Kumar, Vishal Agarwal, Pankhuri Shrivastava, Tuhina, Neelam Sharma and Mr. Rajeev Sharma. Revenue was represented by N. Venkatraman, Mukesh Kumar Maroria, Divyanshu Srivastava, Shashank Bajpai, Udai Khanna and Siddharth Singha
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