TMI Blog2017 (12) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - C/5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough such process due to mechanical fault of the computer. When the computer did not respond to take the input of the appellant made before 21.8.2006 in all three cases, without considering the mandate of the circular, learned adjudicating authority below imposed anti-dumping duty on the goods in question when such levy was notified to be imposed with effect from 21.8.2006. 2. It was emphasized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d DR further says that the date of presentation of Bill of Entry under Section 15 of Customs Act, 1962 decides the exigibility of the levy. Bill of Entry having been filed on 21.8.2006, appellants cannot be exonerated from the levy of anti-dumping duty since they had duty to file hard copy of Bill of Entry when they experienced difficulty with ICEGATE. 4. Heard both sides and perused records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to generate Bill of Entry prior to 21.8.2006 and pass appropriate order following due process of justice. Appellants are entitled to inspection of the record of Customs to lead its defence without following any dilatory tacticts. 6. It is expected that learned adjudicating authority shall complete the re-adjudication by 31st December 2017 granting fair opportunity of hearing to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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