https://www.taxtmi.com/caselaws?id=216504 The appeal filed by the Commissioner of Customs against the order of the Commissioner (Appeals) regarding the late filing of bills of entry by the importer was dismissed. The judgment clarified that failure to clear goods within the time stipulated under Section 48 of the Customs Act does not constitute a contravention under Section 117 for non-filing of a bill of entry within 30 days. The decision was supported by previous Tribunal orders and upheld the order of the Commissioner (Appeals) without granting any consequential relief. en-us Fri, 20 May 2011 00:00:00 +0530 Sat, 01 Sep 2012 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216504 The appeal filed by the Commissioner of Customs against the order of the Commissioner (Appeals) regarding the late filing of bills of entry by the importer was dismissed. The judgment clarified that failure to clear goods within the time stipulated under Section 48 of the Customs Act does not constitute a contravention under Section 117 for non-filing of a bill of entry within 30 days. The decision was supported by previous Tribunal orders and upheld the order of the Commissioner (Appeals) without granting any consequential relief. Case-Laws Customs Fri, 20 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216504