TaxTMI 
TaxTMI 
TaxTMI 
2022 (2) TMI 212
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....rantine (Regulation of Import into India) Order, 2003. 2. It is the specific case of the petitioner that though the Plant Protection, Quarantine and Storage Department had issued a "No Objection Certificate (NOC)" to the petitioner to import as early as on 14.05.2020, it was not properly uploaded in the ICEGATE server of the respondent/ Customs Department for assessing the Bill of Entry, as a result of which, the container in which the imported Bamboo Sticks were imported attracted detention charges from the Liner. It is submitted that since the imported consignments were kept for assessment and clearance after the initial import into India, they also attracted demurrage for no fault of the petitioner. 3. The learned counsel for the petit....
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....ion certificate is issued by the respondent, the petitioner will not be in a position to claim refund of the amounts paid by the petitioner either to the Liner and the Container Freight Station. 7. Opposing the prayer, learned Senior Panel Counsel for the respondent submits that the delay is purely on account of the fault of the petitioner in as much as the petitioner did not take adequate steps for getting "No Objection Certificate (NOC)" from the Plant Quarantine Department for being uploaded in the ICEGATE server of the respondent. 8. It is submitted that after 2011, the filing of documents for assessment has been made online under the provision of Bill of Entry (Electronic Integrated Declaration) Regulations, 2011. 9. The learned Sen....
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....earned Senior Panel Counsel appearing for the respondent has specifically referred to Regulation 3 of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 which reads as under:- 3. The authorised person shall enter the electronic integrated declaration and the supporting documents himself by affixing his digital signature and enter them on the Customs Automated System and he may also get the electronic integrated declaration made on the customs automated system along with the supporting documents by availing the services at the service centre. Explanation.- For the purposes of this regulation, the words "digital signature" shall have the meaning assigned to it in the Information Technology Act....
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....e - goods are out of scope for FSSAI/PQIS. (vi) In case, the Release Order falls under types (b), (c) and (e) above, the OOC would not be allowed in the ICES. Details of such consignments will be entered by the Customs Assessing Officer in the closure of B/E menu after all processes are complete. (vii) On receipt of RO online, the Customs ICES shall integrate the data in the ICES database, which shall be available to the Customs officers concerned. 14. It is submitted that there is no question of approaching any of the department to whom a sample of consignments was sent for testing or for obtaining a "No Objection Certificate (NOC)". All that is required is to upload the Bill of Entry and once the Bill of Entry is uploaded, the system....
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....f the Bill of Entry are directly transmitted to the concerned Department and are to be acknowledged by the concerned Department and after processing the date and receipt of information from the concerned Department, a release order (R.O) for each item in the Bill of Entry is to be directly sent to the Customs Department in the Indian Customs Electronic Gateway (ICEGATE). 18. The above Circular also makes it clear that on receipt of online Release Order (RO), the Customs ICES (Indian Customs EDI System) shall integrate the data in the ICES database which shall be available to the concerned Customs Officer for processing of Bill of Entry. 19. The fact on record indicates that the petitioner had filed Bill of Entry on 24.04.2020 and Plant Pr....