Computer System Failure Can't Deny Importer's Statutory Compliance: No Penalty for Delayed Filing.

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that an importer should not be penalized for delays in filing the bill of entry due to computer system failures. The tribunal found that Section 11(4) does not require manual updates of bond details by importers, and faults in the department's system cannot negate statutory compliance. The Commissioner (Appeals) correctly applied the duty rate from before the notification change, acknowledging the importer's timely attempt to file. The appeal was disposed of without remand, as further investigation would exceed the original authority's scope. .....

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