Goods Not Liable to Confiscation Due to Procedural Delay in PIMS Registration: CESTAT Delhi

Greenlam Industries Ltd. Vs Commissioner Customs Preventive (CESTAT Delhi)

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal examined whether delayed registration under the Paper Import Monitoring System (PIMS) justified confiscation of imported goods and imposition of penalty. The appellant had imported base paper under four Bills of Entry filed in early October 2022, after PIMS became effective from 01.10.2022. Under the relevant DGFT notification, importers were required to obtain a PIMS registration number by applying not earlier than 75 days and not lat

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