Court :
CESTAT, Delhi
Brief :
In Principal Commissioner of Customs v. M/s M. D. Overseas Limited [Customs Appeal No. 51072 of 2020 dated August 13, 2021], arising out of Order-in-Appeal dated June 18, 2020 ('OIA'), the Commissioner of Customs (Appeals) had set aside the Assessment Order ('the 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.
Citation :
The Hon'ble CESTAT, Delhi negating the contentions put forth by the Department that supporting documents could not be filed by the Respondent observed that the Respondent had correctly submitted the requisite data along with the relevant documents of all four BoEs. The non-generation of the BoEs was because of some fault with the ICEGATE portal for which the Respondent cannot be blamed.
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