2022 (10) TMI 291

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....ccountant, for the Appellant. Shri J.A. Patel, Superintendent (AR), for the Respondent. ORDER This appeal is directed against the order of the Commissioner (Appeal) whereby the department's appeal was allowed. The issue involved in this case is whether the appellant is entitled for the refund of late fees charges paid by them in the fact that initially when they presented the Bill of Entr....

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....y the late fee was waived. The department has filed appeal before the Commissioner (Appeals). The Learned Commissioner (Appeals) has allowed the appeal. Therefore, the present appeal. 2. Shri Sarju Mehta, Learned Chartered Accountant appearing on behalf of the appellant submits that firstly it was beyond the control of the assessee to file the bill of entry for the reason that there was a ....

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.... error it could not be uploaded. Secondly the vessel was arrested by the order of the Hon'ble High Court and on release of the vessel by the High Court the appellant filed bill of entry. In these circumstances I am of the view that the period from initial presenting of bill of entry up to the subsequent filing of bill of entry should be reduced from the period prescribed for filing bill of entry, ....