https://www.taxtmi.com/caselaws?id=414424 The Court directed the Deputy Commissioner of Customs to independently consider representations for delay in filing Bills of Entry due to Covid-19 lockdown, emphasizing special circumstances. The Deputy Commissioner was instructed to provide a personal hearing to the petitioner's representative and make a decision within a fortnight. If denied, a reasoned order was to be communicated promptly. The Court refrained from commenting on delay by Customs officials, disposing of the petition without costs. en-us Tue, 26 Oct 2021 00:00:00 +0530 Mon, 08 Nov 2021 07:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414424 The Court directed the Deputy Commissioner of Customs to independently consider representations for delay in filing Bills of Entry due to Covid-19 lockdown, emphasizing special circumstances. The Deputy Commissioner was instructed to provide a personal hearing to the petitioner's representative and make a decision within a fortnight. If denied, a reasoned order was to be communicated promptly. The Court refrained from commenting on delay by Customs officials, disposing of the petition without costs. Case-Laws Customs Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414424