CESTAT Waives Late Customs Fines Due to ICEGATE System Error

Commissioner of Customs (Port) Vs Shalimar Wires Industries Limited (CESTAT Kolkata)

The case concerns the appeals filed by the Revenue against the Order-in-Appeal No. KOL/CUS/PORT/AKR/409-412/2022 dated 10.08.2022, in which the Commissioner of Customs (Appeals), Kolkata, set aside the late fine imposed on M/s. Shalimar Wires Industries Limited (the respondent). The respondent is engaged in the import of Polyester Monofilament Yarn and Polyamide (Nylon) Monofilament Yarn and had filed four advance Bills of Entry (BoEs) from M/s. Shakespeare Monofilament (UK) Ltd., dated 01.12.2021.

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