Case Law Details
MIRC Electronics Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
CESTAT Mumbai held that imposing late fee charges on filing of new Bill of Entry, as old Bill of Entry got purged and erased in ICEGATE, is unsustainable in law.
Facts- Goods imported arrived at Nhava Sheva under IGM No. 2235149 on dated 24.09.2019. Bill of Entry No. 5051519 was filed on the next day i.e. on 25.09.2019 through ICEGATE System maintained by the Respondent-Department and required fee in the form of BCD and SWS of Rs.66,846/- was debited through MEIS scrip.
No challan got generated in the system for which after a couple of days Appellant tried to ascertain the reason and observed that Bill of Entry got purged before payment of duty through IGST. Accordingly, Appellant requested to the concerned Deputy Commissioner of Customs to retrieve the Bill of Entry but Department informed them in writing that such retrieval is not possible from the system.
Appellant was also informed that a fresh Bill of Entry was required to be filed and accordingly it did the same on 02.12.2019 but the same resulted in imposition of late fee. Appellant requested through several letters for waiver of late fee charges but received back reply from the Assistant Commissioner to the effect that their request was rejected as the late fee was leviable u/s. 46(3) of the Customs Act, 1962 for filing Bill of Entry after the specified period and there would be no waiver of late fee. Being aggrieved, an appeal before the Commissioner of Customs (Appeals) was filed, who also refused relief to the Appellant. Hence the appeal.
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