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TMI Blog2022 (2) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the petitioner kept sending representations to Help Desk of the Customs ICEGATE. Ultimately, No Objection Certificate (NOC) dated 14.05.2020 was uploaded only on 25.05.2020 - petitioner has asked for a Detention Certificate for the period from 15.05.2020 to 25.05.2020. The respondent vide impugned Communication has rejected the request of the petitioner stating that there is no provision to issue Detention Certificate due to the Technical Error in ICEGATE and therefore, the Detention Certificate cannot be issued as prayed for by the petitioner. The method of filing of Bill of Entry and Exchange of information for assessment is online in the ICEGATE. Therefore, the delay on account of any technical glitches / error in uploading the relevant information document by the concerned Department cannot saddle an importer with liability unless the delay was itself on account of the importer. In this case, the respondent has not been able to show how there was any delay on the part of the petitioner. The clarification of the Central Board of Customs in C.B.E.C.F.No.501/9/75-Cus.VI , dated 01.12.1976 is still relevant. The benefit of the said clarification will enure to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms (CBEC) Instructions dated 26.11.1976 bearing reference C.B.E.C.F.No.501/9/75- Cus-IV, the petitioner cannot claim the excess amount paid towards Demmurage from the Container Freight Station and from the Liner for refund of the Detention Charges of ₹ 2,37,395/- paid to the Liner and ₹ 66,0200/- paid to the Container Freight Station on account of the delay caused in the uploading of No Objection Certificate (NOC) . 5. The learned counsel for the petitioner further submits that the respondent cannot refuse Detention Certificate to the petitioner as the delay is purely on account of the mistakes / technical problems / glitch arising out of the delay in uploading of No Objection Certificate (NOC) from the Plant Protection, Quarantine and Storage Department. 6. It is submitted that the petitioner cannot be forced to incur the aforesaid expenses as the petitioner is not at fault. It is further submitted that unless the aforesaid detention certificate is issued by the respondent, the petitioner will not be in a position to claim refund of the amounts paid by the petitioner either to the Liner and the Container Freight Station. 7. Opposing the prayer, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignature and enter them on the Customs Automated System and he may also get the electronic integrated declaration made on the customs automated system along with the supporting documents by availing the services at the service centre. Explanation. - For the purposes of this regulation, the words digital signature shall have the meaning assigned to it in the Information Technology Act, 2000 (21 of2000); 13. Replying to the above submission of the learned Senior Panel Counsel for the respondent, the learned counsel for the petitioner has drawn attention to Circular No.9/2015 - Cus., dated 31.03.2015 of the Central Board of Excise Customs. The learned counsel for the petitioner submits that entire process is seemless after the issue of above circular and a specific reference was made to Paragraph No.3(ii), (v), (vi) (vii) from the said Circular which reads as under:- 3. The salient feature of the new online message exchange system would be as under: (i) ............ (ii) The Customs officers would be able to access the details of the Bs/E referred by the ICES to FSSAI/PQIS. (iii) ........... (iv) ........... (v) On processing of the Bs/E message by the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued when the filing of Bill of Entry was physical and Assessment was fully manual. From 2011, the Customs Department changed the method of filing of Bill of Entry vide Bill of Entry (Electronic Integrated Declaration) Regulations, 2011. This was later substituted with the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018. The assessment is online. 17. Circular No.9/2015 - Cus., dated 31.03.2015 of the Central Board of Excise Customs filed by the learned counsel for the petitioner makes it clear that the details of the Bill of Entry are directly transmitted to the concerned Department and are to be acknowledged by the concerned Department and after processing the date and receipt of information from the concerned Department, a release order (R.O) for each item in the Bill of Entry is to be directly sent to the Customs Department in the Indian Customs Electronic Gateway (ICEGATE). 18. The above Circular also makes it clear that on receipt of online Release Order (RO), the Customs ICES (Indian Customs EDI System) shall integrate the data in the ICES database which shall be available to the concerned Customs Officer for processing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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