2017 (12) TMI 243

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....(AR), for respondent ORDER Per: Dr. D.N. Panda Learned counsel says that the IGM copy available on record of Customs shall exhibit the date of arrival of the goods in two cases i.e. appeal No.C/589/08 of Bhakti Waves and appeal No.C/590/08 in the case of Gopinath Fabrics. Appellant, Swastik Industries is in process of gathering IGM copy. Following the Board circular No.15/2005-Cus. dated 11.3.2....

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....llant for generation of the computerized Bill of Entry. Once a modality was prescribed by circular and appellant followed the same, it should not suffer levy of anti dumping duty for no fault of the appellant. 3. Revenue, on the other hand, says that so far as Gopinath Fabrics is concerned, on 18.8.2006 input of that appellant was accepted by computer in ICEGATE system for generation of Bill of E....

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....ation of Bill of Entry through computer. The IGM copy is also not before us. Accordingly in the fitness of the circumstances of the case, all the three appeals should go back to the learned adjudicating authority who shall examine whether there was any fault of ICEGATE system and day to day steps taken by appellant to prove its bona fides of presentation of Bill of Entry before 21.8.2006. He shall....