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    <title>2026 (10) TMI 985 - CESTAT KOLKATA</title>
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    <description>Interest on customs duty may be waived where payment for a bill of entry was initiated on time but remained uncredited because of continuing ICEGATE technical failure. Although the Customs (Waiver of Interest) Third Order limited relief to bills of entry filed by a specified cut-off date, continuing system disruption acknowledged in a later advisory and bank evidence of timely payment initiation supported waiver and refund despite that cut-off. Technical failures causing delay in crediting payments may therefore protect importers from interest liability where timely payment initiation is established.</description>
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      <description>Interest on customs duty may be waived where payment for a bill of entry was initiated on time but remained uncredited because of continuing ICEGATE technical failure. Although the Customs (Waiver of Interest) Third Order limited relief to bills of entry filed by a specified cut-off date, continuing system disruption acknowledged in a later advisory and bank evidence of timely payment initiation supported waiver and refund despite that cut-off. Technical failures causing delay in crediting payments may therefore protect importers from interest liability where timely payment initiation is established.</description>
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