https://www.taxtmi.com/caselaws?id=428733 CESTAT allowed the appeal and upheld refund of late fee charges. The tribunal found the bill of entry had been presented but not uploaded due to an Indian Customs EDI system error and that vessel detention by the HC delayed formal filing; the interval from initial presentation to subsequent filing must be excluded from the prescribed filing period. Any remaining delay was waived by the Joint Commissioner and the Assistant Commissioner correctly sanctioned the refund, so the refund order was held to be proper. en-us Fri, 22 Apr 2022 00:00:00 +0530 Tue, 30 Sep 2025 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428733 CESTAT allowed the appeal and upheld refund of late fee charges. The tribunal found the bill of entry had been presented but not uploaded due to an Indian Customs EDI system error and that vessel detention by the HC delayed formal filing; the interval from initial presentation to subsequent filing must be excluded from the prescribed filing period. Any remaining delay was waived by the Joint Commissioner and the Assistant Commissioner correctly sanctioned the refund, so the refund order was held to be proper. Case-Laws Customs Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428733