No penalty on importer for delay due to system related defect

T.G. Silks Vs Commissioner of Customs (CESTAT Chennai)

The issue is with regard late fee charges imposed for late filing of bills of entry. At the outset, it is to be stated that the cause of action in this appeal has occurred during the transition period of introduction of GSTIN registration. There were much technical difficulties faced by assessee / importer / exporter during that time due to system failure, server connectivity etc. There were many cases filed before the High Courts. In the present case also, it is seen th

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