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Customs - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

The method of filing of Bill of Entry and Exchange of ...

Case Laws     Customs

February 5, 2022

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. - HC

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