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2018 (5) TMI 1987 - AT - CustomsRate of tax on imported goods - enhancement in the rate - relevant date of bill of entry - delay in the process of making good certain corrections, in the name of the supplier in the bills of entry - HELD THAT:- Since the appellant has filed the necessary declaration with EDI system on 6-7-2009 at 16:20 hrs, we are of the view that the date of filing of bill of entry as per Section 15(1) of the Customs Act is to be taken as 6-7-2009. Even though, it is a fact that actually the bill of entry was generated on 8-7-2009, the benefit of date of filing as on 6-7-2009 is required to be extended to the appellant since the delay in generation of bill of entry is on account of the fact that the EDI system was closed for updating the budget changes. The appeal is allowed with direction to the lower authorities to reassess the bill of entry with the benefit of reduction of CVD as applicable on 6-7-2009.
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