PRINCIPAL COMMISSIONER OF CUSTOMS Vs. JSW STEEL LTD.

JUDGEMENT

(1.) This is an Appeal by the Principal Commissioner of Customs, Pune, impugning the final order No.A/86867/2019 dtd. 17/9/2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai ("CESTAT") holding that the late fees charged in the adjudication order is unwarranted.

(2.) Brief facts are that the Respondent-Company JSW Steel Ltd., and its subsidiary M/s.Amba River Coke Ltd. ("ARCL") both imported a total 1,10,000 metric tons Coking Coal from M/s. JSW International Pty Ltd., Singapore by the same vessel MV CAPE IOANNA. An Import General Manifest (IGM No.2161880) was filed on 6/4/2017. ARCL imported 11,550 metric tons of Peak Down North Coking Coal under Bill of Entry No.9214268 dtd. 7/4/2017 filed at Jaigad Port and was assessed provisionally. The Respondent - M/s. JSW Steel Ltd., imported 98,450 metric tons of Goonyella C Coking Coal for discharge at Marmagao Port which arrived on 14/4/2017 and Bill of Entry No. 9375854 dtd. 20/4/2017 was filed at Marmagao Port for clearance which was provisionally assessed and allowed clearance on payment of duty of Rs.9,32,79,393.00.

(3.) At the time of clearance of import, goods of a quantity of 1,341 metric tons was found short at Marmagao Port as the same was landed at Jaigad Port. This quantity was not assessed at Marmagao Port and left uncleared at Jaigad Port. The Respondent- Company came to know of this fact from ARCL. After detailed scrutiny, the Respondent-Company ascertained that the excess cargo that was unloaded at Jaigad Port was in fact Goonyella C Coking Coal and not Peak Down North Coking Coal. The Respondent- Company, therefore, vide its letter dtd. 5/12/2017, informed the Customs Authorities of the same and that the said 1,341 metric tons of Goonyella C Coking Coal which was to be discharged at Marmagao Port, Goa had been wrongly discharged at Jaigad Port for which the Respondent-Company had paid duty at Marmagao Customs, presuming that full quantity of import would be cleared at Marmagao Port. The Company also requested that they may be allowed to file a Bill of Entry for a differential quantity and that the said cargo may be allowed clearance. The Customs House Agent ("CHA") and Shipping Agent were instructed for processing of filing of Bill of Entry after necessary re-amendment to the IGM. The Customs Authority after considering the request made by the Shipping Agent changed the IGM from Peak Down North Coking Coal to Goonyella C Coking Coal, but the same was kept in the name of ARCL. Therefore, a request was made vide letter dtd. 15/2/2018 by the Shipping Agent for the necessary amendments in the IGM. However, despite the amendment in the IGM, the Bill of Entry could not be filed by the CHA through "ICEGATE System" as there was an error shown. Finally, the amendments to the IGM were approved by the Customs Authorities on 14/3/2018 and on the same day, the RespondentCompany filed the Bill of Entry to clear the goods.