The CESTAT held that the appellant should not be blamed for the ...

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

January 8, 2025

Case Laws Customs AT

The CESTAT held that the appellant should not be blamed for the delay in filing the bill of entry due to system-related faults. Section 11(4) does not require an importer to update bond details manually. Defects in linking the bond module and ICES by the department cannot deny an importer's statutory compliance. The Commissioner (Appeals) rightly allowed the duty rate as on 26/09/2018 after a 6-7 month delay, as the appellant attempted filing the bill of entry before the rate change notification. Importers should not be penalized for system faults. The appeal was disposed of, as remanding the matter would involve fresh investigation beyond the original authority's purview.

View Source

← Previous Next →

The CESTAT held that the appellant should not be blamed for the ...

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

January 8, 2025

Case Laws Customs AT

You may also like:

Penalty u/s 271B - non filing / delayed filing of audit report - bonafide reasons - delay due to expiry of digital signature and due to technical glitch in the system -...

Failure to File Appeal within prescribed period of limitation - The court observed that despite the various grounds raised by the petitioner, the failure to file an...

The Appellate Tribunal held that the penalty u/s 271FA for delay in filing the Statement of Financial Transaction (SFT) without reasonable cause was justified. The SFT...

Levy of penalty u/s 271B – Delay in getting and furnished Tax Audit report - delay in completion of statutory audit was reasonable cause for non-compliance with section...

Levy of penalty u/s 272A(1)(d) - The bonafide or other wise malafide of non compliance is also required to be kept in mind. The tax and interest are statutory levies,...

Computer Reservation System (CRS / GDS) - services relating to the reservation of ticket availability position through on line computer system - demand of service tax...

Tribunal found assessee had reasonable cause for delay in furnishing Tax Audit Report due to delay in finalization of statutory audit arising from dispute between Board...

The High Court rejected the condonation of delay in filing income tax returns, as the returns were handled by a Chartered Accountant who could not take timely steps due...

Eligibility of Foreign tax credit - delay in compliance of a procedural provision - delay in filing Form No.67 - Assessee has vested right to claim the FTC under the tax...

Deduction u/s 80IA was allowed despite delay in filing Form 10CCB due to technical glitches on the Income Tax portal. The form was filed 1 hour 22 minutes after the due...

Penalty under Sections 77 and 78 - delayed payment of service tax - The statutory levies cannot be obviated for so long merely because the computer was down - levy of...

Time Limitation - Curable Defect - Electronic Filing Compliance - Procedural Compliances vs. Substantive Rights: - The High Court found that the petitioners complied...

Delay in filing of of eTDS return - Penalty U/s.272A(2)(k) - There is reasonable cause for delay in filing ETDS return U/s 273B - levy of penalty cancelled - AT

Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns- AT

The High Court dismissed the petitioner's challenge to the reopening of assessment u/s 147, citing the petitioner's delayed compliance with notice u/s 148 and failure to...

Quick Updates: