Extension of Last Date Due to Holiday to Immediate Next Working Day: CESTAT Upheld Reduced Penalty Benefit

Honda Cars India Limited Vs Principal Commissioner of Customs (CESTAT Delhi) In the case of Honda Cars India Limited Vs Principal Commissioner of Customs, the appellant, Honda Cars India Limited, imported drawings and designs on paper made with the aid of computer between April 2016 to March 2018. They filed Bills of Entry, claiming classification of the goods under Customs Tariff Item (CTI) 4906 00 00 and sought exemption from payment of Basic Customs Duty (BCD) under certain notifications. An investigation by the Directorate of Revenue Intelligence (DRI) concluded that the goods should be cl...