2.0 M/s Balasore Alloys Limited, Balasore vide their office letter of Ref. No.
BAL/SCM/Log/Customs/18-19/003 Dated 25.07.2018 (attached as
Annexure-I) have requested to grant permission for filling of Bill of Entry after
completion of 30 days of unloading of the cargo from the vessel at the Paradeep
Custom Port and have also requested to waive section 48 of The Customs Act,
1962 citing their unavoidable financial problems. However, Importer has not
submitted any substantial reason for delay in filing B/E, for the above cargo.
4.0 The importer has discharged/ unloaded 7000MT of Low Ash Low Phos
Metallurgical Coke on 20.06.2018 from the Vessel MV AGIOS KONSTANIOS
and they have made the request for waiver of Sec-48 along with permission for
filing of Bill of Entry on dated 25.07.2018, which is beyond 30 days from the
date of unloading.
6.0 It is very clear from the above fact that, the importer has failed to clear
the aforesaid cargo for home consumption from the Custom Port i.e. Paradeep
Port within 30 days from the unloading of cargo and they have failed to seek
the extension of time limit for filing of Bill of Entry and clearance of aforesaid
cargo for home consumption within the time limit of 30 days. However, they
have made the request for waiver of Sec-48 along with permission for filing of
Bill of Entry after expiry of time limit of 30 days from the unloading of cargo.
7.0 Hence, it appears that the importer has failed to comply with the
provisions of the Custom Act, 1963 and section 48 of the Customs Act,1963
may be invoked against them.
8.0 In view of the above, M/s Balasore Alloys Limited, Balasore is hereby
required to show cause to the Assistant Commissioner, Paradeep Customs
Division, Paradeep having its office located at Custom House Paradeep,
Odisha-754142 within 10 days of receipt of this notice as to why:
(a) The general penalty upto 1,00,000/- should not be imposed u/s 117 of
Customs Act, 1962, for not filing the B/E on stipulated time, with no
substantial grounds for such delay and using the Customs notified port
area for storage without a proper procedure being followed.
9.0 The importer is also required at the time of showing cause, to produce all
the evidence upon which the importer intend to rely in support of his defence.
11.0 The present Show Cause Notice is issued without prejudice to any other
action that may be taken under any other provision of Customs Act, 1962
and/or rules made there under and/or under the provisions of any other law
for the time being in force.
Yours faithfully,
Encl: as above
Annexure-I, II & III
It has been learnt that the 7000MT Lam Coke was discharged on
20.06.2018 from the Vessel MV AGIOS KONSTANIOS and the request for
waiver of Sec-48 along with permission for filing of Bill of Entry was made to
this office on dated 25.06.2018, which is beyond 30 days.As per Section 48 of
The Customs Act,1962, the request for extension of time limit for filing of Bill of
Entry should have made within the time limit of 30 days. However, you have
made the request after expiry of time limit of 30 days.
Yours faithfully,
(AMBE M)
Assistant Commissioner
Customs Division, Paradeep.
To
The Balasore Alloys Limited,
Balgopalpur,Balasore,
Odisha-756020.