9911796707
TMI Blog2022 (10) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... as presented the Bill of entry but due to Indian Customs EDI system error it could not be uploaded. Secondly the vessel was arrested by the order of the Hon ble High Court and on release of the vessel by the High Court the appellant filed bill of entry - the period from initial presenting of bill of entry up to the subsequent filing of bill of entry should be reduced from the period prescribed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is whether the appellant is entitled for the refund of late fees charges paid by them in the fact that initially when they presented the Bill of Entry due to Indian Custom EDI System error, the same could not be uploaded electronically with GST provisions. Subsequently, the Gujarat High Court has ordered the arrest of the said vessel subsequently they filed bill of entry and department has conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the appellant submits that firstly it was beyond the control of the assessee to file the bill of entry for the reason that there was a system error in Indian Customs EDI System Subsequently the vessel was arrested by the order of the Hon ble High Court of Gujarat and bill of entry was filed after the release of the vessel by the High Court. Therefore there is no fault on the part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of bill of entry up to the subsequent filing of bill of entry should be reduced from the period prescribed for filing bill of entry, if this be so there is no delay in filing the bill of entry. Moreover if at all there is delay the Learned Joint Commissioner has waived the late fee charges and consequential to the said order the Assistant Commissioner has sanctioned the refund of late fee. I al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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