9911796707
TMI Blog2021 (11) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... hall bear in mind that the shipments had arrived within a month of the national lockdown being announced and at least till the end of the year, normalcy was not restored in Maharashtra. There being special circumstances prevailing in the nation for which even the Supreme Court of India by its order passed in a suo motu Public Interest Litigation had suspended the period of limitation, the Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up-5, Jawaharlal Nehru Customs House to consider the representations dated July 14, 2020 in respect of two Bills of Entry dated June 26, 2020 and July 2, 2020. It is claimed in such representations that because of the national lockdown arising out of Covid-19 w.e.f. March 24, 2020, the staff of the petitioning company could not come from long distance in the absence of transport facility to join w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Entry within time limit prescribed by Notification. Moreover, they need not come to office for filing the Bills of Entry. It can be filed online from their office through ICEGATE. Hence, question of condonation of delay and waiver of the late filing penalty didn t arise. 3. If indeed the customs office was in functional mode throughout the lockdown period, it has not been shown from the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions dated July 14, 2020 are addressed) is directed to consider the same independently and with an open mind, without in any manner being influenced by the contents of the reply affidavit referred to above. The Deputy Commissioner of Customs shall bear in mind that the shipments had arrived within a month of the national lockdown being announced and at least till the end of the year, normalcy was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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