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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        CESTAT upheld the order of the Commr (Appeals) setting aside the late filing charges imposed on the importer. The respondent had filed four advance Bills of Entry on 01.12.2021 which did not appear in the ICEGATE system due to a systemic error; CESTAT held the respondent could not be held liable for consequences arising from such technical failure. It was further noted that any alleged delay occurred during the COVID-19 pandemic, for which the limitation period stood excluded, and therefore could not be attributed to the respondent. CESTAT found no infirmity in the absence of a speaking order under S.17(5) of the Customs Act or in the reasoning of the Commr (Appeals). The Revenue's appeal was dismissed.

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