2021 (11) TMI 205

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..... dar for respondents. P.C. : 1. This writ petition dated January 7, 2021 seeks direction to the Deputy Commissioner of Customs, Group-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. M .....

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..... I say that since this Customs House was working throughout the lockdown period it was duty of the Petitioner to file the Bills of 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 .....

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..... red opinion, interest of justice would be sufficiently served if the Deputy Commissioner of Customs (to whom the representations 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 shipme .....

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