CESTAT, Delhi: Importer Cannot be Held Liable for Non-Generation of Bills of Entry Numbers - (17 Aug 2021)
CUSTOMS
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the importer cannot be held liable for the non-generation of Bills of Entry numbers via ICEGATE Portal, while upholding the decision of the Commissioner (Appeals) to re-do the assessment passed on the Bills of Entry with respect to the rate of Basic Customs Duty.
Tags : CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL NON-GENERATION OF BILLS OF ENTRY NUMBERS
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