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TMI Blog2018 (5) TMI 1987X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration with EDI system on 6-7-2009 at 16:20 hrs, we are of the view that the date of filing of bill of entry as per Section 15(1) of the Customs Act is to be taken as 6-7-2009. Even though, it is a fact that actually the bill of entry was generated on 8-7-2009, the benefit of date of filing as on 6-7-2009 is required to be extended to the appellant since the delay in generation of bill of entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DI system on 6-7-2009. The said declaration was issued job no. but it was noticed that there was a typographical mistake in the details of the supplier from Singapore and hence, the corrected check-list was resubmitted later. But before the same could be uploaded, the EDI system was closed on account of the fact that 6-7-2009 was the budget date and the necessary budget changes were required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in EDI system on 6-7-2009. But, there was delay in the process of making good certain corrections, in the name of the supplier. The bill of entry could be generated only on 8-7-2009. Since the EDI system was shut down for carrying out necessary amendments as a consequence of the budget. He submitted that the bill of entry should be deemed as filed on 6-7-2009 and the rate applicable on that date s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the view that the rate of duty as application on the date of the bill of entry i.e., 8-7-2009 will be applicable. 6. Since the appellant has filed the necessary declaration with EDI system on 6-7-2009 at 16:20 hrs, we are of the view that the date of filing of bill of entry as per Section 15(1) of the Customs Act is to be taken as 6-7-2009. Even though, it is a fact that actually the bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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