2018 (5) TMI 1987

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....t. Shri K. Veerabhadra Reddy, JC (AR), for the Respondent. ORDER The present appeal challenges the Order-in-Appeal No. 10/2010, dated 16-2-2010. The appellant imported a consignment of Spandex Yarn. The IGM for the vessel was filed on 3-7-2009 and subsequently, the appellant filed the electronic declaration through their CHA as required under the EDI system on 6-7-2009. The said declarati....

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.... The same was rejected by the lower authorities. Hence, the present appeal. 2. In this connection, we heard the arguments by Shri G. Krishnamoorthy, Learned Advocate for the appellants and Shri K. Veerabhadra Reddy, AC (AR) for the Revenue. 3. It was submitted that the appellant had the electronic declaration for the goods imported by filing the same in EDI system on 6-7-2009. But,....

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...., we note that the Entry Inwards of the vessel was on 3-7-2009. The declaration was filed by the importer on 6-7-2009. It is seen that the same has been entered in the EDI system and the Job No. 7533/09, dated 6-7-2009 was generated at 16:20 hrs. However, the bill of entry could be generated after carrying out of the corrections only on 8-7-2009. Consequently, Revenue has taken the view that the r....