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Refund of late fees charges - bills of entry presented, but due to Indian Customs EDI system error it could not be uploaded - whether there was delay in filing bill of entry or not - the revenue has not disputed the waiver of the late fee ordered by the Joint Commissioner. In these circumstances I do not find any error in sanctioning refund by the Assistant Commissioner. - AT
Refund of late fees charges - bills of entry presented, but due to Indian Customs EDI system error it could not be uploaded - whether there was delay in filing bill of entry or not - the revenue has not disputed the waiver of the late fee ordered by the Joint Commissioner. In these circumstances I do not find any error in sanctioning refund by the Assistant Commissioner. - AT
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