https://www.taxtmi.com/caselaws?id=450586 Penalty for delayed filing of the bill of entry was unsustainable where the delay arose from one container being detained at port for excess weight, while the other containers had already arrived and the bill was filed after the last container reached; no material showed intent to delay or evade compliance, so the levy was set aside. The remand to the original authority for a fresh speaking order was also unnecessary because no factual or legal basis remained for reconsideration, and sending the matter back would only prolong the dispute; that direction was therefore set aside. en-us Thu, 07 Mar 2024 00:00:00 +0530 Fri, 08 Mar 2024 07:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450586 Penalty for delayed filing of the bill of entry was unsustainable where the delay arose from one container being detained at port for excess weight, while the other containers had already arrived and the bill was filed after the last container reached; no material showed intent to delay or evade compliance, so the levy was set aside. The remand to the original authority for a fresh speaking order was also unnecessary because no factual or legal basis remained for reconsideration, and sending the matter back would only prolong the dispute; that direction was therefore set aside. Case-Laws Customs Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450586