9911796707
TMI Blog2018 (5) TMI 1987X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR), for the Respondent. ORDER The present appeal challenges the Order-in-Appeal No. 10/2010, dated 16-2-2010. The appellant imported a consignment of Spandex Yarn. The IGM for the vessel was filed on 3-7-2009 and subsequently, the appellant filed the electronic declaration through their CHA as required under the EDI system on 6-7-2009. The said declaration was issued job no. but it was noticed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities. Hence, the present appeal. 2. In this connection, we heard the arguments by Shri G. Krishnamoorthy, Learned Advocate for the appellants and Shri K. Veerabhadra Reddy, AC (AR) for the Revenue. 3. It was submitted that the appellant had the electronic declaration for the goods imported by filing the same in EDI system on 6-7-2009. But, there was delay in the process of making go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as on 3-7-2009. The declaration was filed by the importer on 6-7-2009. It is seen that the same has been entered in the EDI system and the Job No. 7533/09, dated 6-7-2009 was generated at 16:20 hrs. However, the bill of entry could be generated after carrying out of the corrections only on 8-7-2009. Consequently, Revenue has taken the view that the rate of duty as application on the date of the bi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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