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2017 (12) TMI 243 - AT - CustomsFailure to file the Bill of Entry - Board circular No.15/2005-Cus. dated 11.3.2005 - whether there was any fault in the computer system or not? - Held that: - We are not provided information by revenue as to whether the computer system was working on the date of approach for ICEGATE system of submission of Bill of Entry - The IGM copy is also not before us - all the three appeals should go back to the learned adjudicating authority who shall examine whether there was any fault of ICEGATE system and day to day steps taken by appellant to prove its bona fides of presentation of Bill of Entry before 21.8.2006 - appeal allowed by way of remand.
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