COMMISSIONER OF COSTUMS, KANDLA Vs. GULJAG INDUSTRIES LTD.

JUDGEMENT

(1.) IN both the appeals, even though there are separate proceedings and separate orders, issue involved is same and hence a common order is being passed. The facts of the case brief are that respondents could not file bill of entry within thirty days from the date of unloading of the imported goods and the adjudicating authority imposed a penalty under Section 117 of Customs Act, 1962 on the body of the check list for filing bill of entry while allowing the respondent to file bill of entry under Section 48 of the Customs Act, 1962. I find that the Commissioner (Appeals) has interpreted the law correctly and has passed an order which is legal and proper. His observations are reproduced below :

(2.) I find myself in complete agreement with the view taken by the Commissioner (Appeals) and find that appeal filed by the department has no merit. Accordingly both the appeals are rejected.