https://www.taxtmi.com/caselaws?id=781820 Late filing charges were held unsustainable where advance Bills of Entry had been filed in time but later disappeared from the ICEGATE system due to a systemic error, because the importer could not be made responsible for non-availability caused by the electronic system. The COVID-19 period also could not be counted as delay, as the relevant time fell within the judicially excluded limitation window. On these facts, relief from late filing charges was upheld and the Revenue challenge failed. en-us Wed, 12 Nov 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781820 Late filing charges were held unsustainable where advance Bills of Entry had been filed in time but later disappeared from the ICEGATE system due to a systemic error, because the importer could not be made responsible for non-availability caused by the electronic system. The COVID-19 period also could not be counted as delay, as the relevant time fell within the judicially excluded limitation window. On these facts, relief from late filing charges was upheld and the Revenue challenge failed. Case-Laws Customs Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781820