https://www.taxtmi.com/caselaws?id=425645 The High Court upheld the decisions of the Appellate Authority and Tribunal, ruling in favor of the Respondent-Company. The late fees charged for delayed filing of the Bill of Entry were deemed unwarranted as the company's actions were found to be bona fide. The court emphasized that the satisfaction for sufficiency of cause should be exercised judiciously, and the Assessing Officer's decision lacked proper application of mind. The Appeal was dismissed, with the court finding no substantial question of law raised. en-us Tue, 26 Jul 2022 00:00:00 +0530 Thu, 28 Jul 2022 09:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425645 The High Court upheld the decisions of the Appellate Authority and Tribunal, ruling in favor of the Respondent-Company. The late fees charged for delayed filing of the Bill of Entry were deemed unwarranted as the company's actions were found to be bona fide. The court emphasized that the satisfaction for sufficiency of cause should be exercised judiciously, and the Assessing Officer's decision lacked proper application of mind. The Appeal was dismissed, with the court finding no substantial question of law raised. Case-Laws Customs Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425645