Late fee on filing new Bill of Entry as old Bill of Entry got purged is unsustainable

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 cou...