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Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Eligible benefit of the notification could not be extended to ...


Assessee not liable for benefits error due to EDI system failure; non-challenge of assessment not a valid reason.

March 30, 2016

Case Laws     Customs     AT

Eligible benefit of the notification could not be extended to assessee due to an error and non updation of the program in the EDI system, cannot be held against an assessee, only on the ground that they had not challenged the assessment for the bills of entry. - AT

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