https://www.taxtmi.com/caselaws?id=417961 An importer of bamboo sticks was entitled to a detention certificate where customs clearance was delayed because the mandatory No Objection Certificate had been issued by the plant quarantine authorities but was uploaded late into the electronic customs system, with no fault attributable to the importer. The Madras HC treated the earlier CBEC detention-certificate instruction as continuing to apply in substance to online bill of entry processing, to be read mutatis mutandis in the paperless regime under the electronic bill of entry regulations. Delay caused by system-related uploading issues could not be used to deny relief when the importer had no control over the departmental transmission lag. en-us Fri, 07 Jan 2022 00:00:00 +0530 Sat, 05 Feb 2022 08:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417961 An importer of bamboo sticks was entitled to a detention certificate where customs clearance was delayed because the mandatory No Objection Certificate had been issued by the plant quarantine authorities but was uploaded late into the electronic customs system, with no fault attributable to the importer. The Madras HC treated the earlier CBEC detention-certificate instruction as continuing to apply in substance to online bill of entry processing, to be read mutatis mutandis in the paperless regime under the electronic bill of entry regulations. Delay caused by system-related uploading issues could not be used to deny relief when the importer had no control over the departmental transmission lag. Case-Laws Customs Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417961