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2019 (6) TMI 972 - AT - CustomsWaiver of late filing charges - late presentation of the Bill of Entry - confusion due to name in the Bill of lading - period 31.07.2017 to 08.02.2018 - the date of entry of the vessel at the port up to the date of presentation of amended IGM - Section 46 of the Customs Act, 1962 - HELD THAT:- There is sufficient force in the contentions of the Ld. DR when he pointed out to the date of Bill of Lading from which it is very much clear that the appellant was also very much in the know of the developments. Some of the e-mail exchanges between the parties inter se placed on record refers to the correspondences made after the Bill of Lading which carries the name of the appellant as the consignee. Further, the correspondence/exchange of emails placed on record are all inter-se communications which are not having any evidentiary value and the same is not binding on the Revenue. Though the appellant has explained the delay up to the date of application for request of waiver, ie., 08.02.2018, the appellant’s explanation is insufficient. Appeal dismissed - decided against appellant.
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