Saraogi Udyog Private Limited Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)
The CESTAT Kolkata allowed appeals filed by Saraogi Udyog Private Limited, a regular importer and trader of coal, against the levy of late filing fee on Supplementary Bills of Entry for excess quantities of imported South African steam coal. The appellant had filed original Bills of Entry covering the quantities declared in the Import General Manifests, which were assessed by Customs and cleared after payment of applicable duties. A marginal quantity subsequently remained in the port stockyard. According to the appellant, the excess arose from inherent and unavoidable characteristics of bulk cargo, including variations in moisture content, physical weighment and draught survey. After obtaining permission from Customs and completion of a joint stack survey, the appellant filed Supplementary Bills of Entry for the excess quantity and paid the applicable customs duty. Customs nevertheless imposed late filing fee under Section 46(3) of the Customs Act, 1962, read with Regulation 4 of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018. The appellant paid the fee under protest and subsequently sought amendment and waiver. The Assistant Commissioner rejected the request, and the Commissioner (Appeals) upheld the levy, holding that the excess quantity could not be treated as part of the manifested cargo and that the late filing fee was mandatory.
