Waiver of Interest: Customs portal failures permit interest relief where payment initiation failed due to system inability. The Board waives interest arising from Common Portal and bank interface technical failures that caused rejection of duty payments initiated from the electronic cash ledger; waiver covers Bills of Entry where payment initiation was made as prescribed but failed and could not be re initiated, and continues until three days after DG Systems certifies removal of the system inability, subject to payment within three days of that certification, an importer undertaking not to pass on interest, and refund governance under the Customs Act.
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Provisions expressly mentioned in the judgment/order text.
Waiver of Interest: Customs portal failures permit interest relief where payment initiation failed due to system inability.
The Board waives interest arising from Common Portal and bank interface technical failures that caused rejection of duty payments initiated from the electronic cash ledger; waiver covers Bills of Entry where payment initiation was made as prescribed but failed and could not be re initiated, and continues until three days after DG Systems certifies removal of the system inability, subject to payment within three days of that certification, an importer undertaking not to pass on interest, and refund governance under the Customs Act.
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