TMI BlogRelevant date for payment of Customs Duty - The respondent had submitted all the four Bills of Entry...Relevant date for payment of Customs Duty - The respondent had submitted all the four Bills of Entry with the relevant documents on 05.07.2019 before 5 PM and the respondent cannot be blamed if for three consignments, Bills of Entry numbers were not generated because of some fault with the ICEGATE portal of the appellant on which the respondent was required to enter the Electronic Integrated Declaration and the supporting documents. The rate of Basic Customs Duty as applicable on 05.07.2019 woul..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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