Home Case Index All Cases Customs Customs + AT Customs - 2022 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 291 - CESTAT AHMEDABADRefund of late fees charges - bills of entry presented, but due to Indian Customs EDI system error it could not be uploaded - whether there was delay in filing bill of entry or not - HELD THAT:- There is no dispute in the fact that the appellant has presented the Bill of entry but due to Indian Customs EDI system error it could not be uploaded. Secondly the vessel was arrested by the order of the Hon’ble High Court and on release of the vessel by the High Court the appellant filed bill of entry - the period from initial presenting of bill of entry up to the subsequent filing of bill of entry should be reduced from the period prescribed for filing bill of entry, if this be so there is no delay in filing the bill of entry. Moreover if at all there is delay the Learned Joint Commissioner has waived the late fee charges and consequential to the said order the Assistant Commissioner has sanctioned the refund of late fee. There are no error in sanctioning refund by the Assistant Commissioner - appeal allowed - decided in favor of appellant.
|