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Custom Duty

Importer not liable for error in generation of Bill of Entry on ICEGATE Portal

Case Law Details

Case Name
Principal Commissioner of Customs Vs M. D. Overseas Limited (CESTAT Delhi)
Date of Judgement/Order
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Principal Commissioner of Customs Vs M. D. Overseas Limited (CESTAT Delhi) In this case Commissioner of Customs (Appeals) had set aside the Assessment Order (AO) passed on the three Bills of Entry (BoE) with a further direction for re-assessment of the rate of Basic Customs Duty applicable on the given BoE to the Department. M/s M. D. Overseas Limited (Respondent) after importing four consignments and filing the four BoE’s, only one BoE was generated and three BoE’s could not be processed on the ground of technical glitch in their system according to the Indian Customs Electronic Gateway...
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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: New Delhi
Articles Published: 2,862

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