https://www.taxtmi.com/caselaws?id=764296 An attempted timely electronic ex-bond filing was treated as effective where the importer produced ICEGATE evidence of filing and a negative acknowledgement, and the Bill of Entry number was not generated because of a system-related or departmental fault. The rate of duty under Section 15 of the Customs Act, 1962 depends on presentation of the Bill of Entry, but the electronic filing framework recognises completion only on generation of the Bill of Entry number. Where the importer proves the attempt to file, the evidentiary burden shifts to Revenue, and the importer should not be prejudiced by a system interface defect. The earlier duty rate was therefore applied and the differential was refundable. en-us Mon, 06 Jan 2025 00:00:00 +0530 Wed, 08 Jan 2025 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764296 An attempted timely electronic ex-bond filing was treated as effective where the importer produced ICEGATE evidence of filing and a negative acknowledgement, and the Bill of Entry number was not generated because of a system-related or departmental fault. The rate of duty under Section 15 of the Customs Act, 1962 depends on presentation of the Bill of Entry, but the electronic filing framework recognises completion only on generation of the Bill of Entry number. Where the importer proves the attempt to file, the evidentiary burden shifts to Revenue, and the importer should not be prejudiced by a system interface defect. The earlier duty rate was therefore applied and the differential was refundable. Case-Laws Customs Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764296