Importer Not Penalized for System Delays in Filing; Tribunal Upholds Pre-Change Duty Rate, Dismisses Further Investigation.

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....The CESTAT held that the appellant should not be blamed for the delay in filing the bill of entry due to system-related faults. Section 11(4) does not require an importer to update bond details manually. Defects in linking the bond module and ICES by the department cannot deny an importer's statutory compliance. The Commissioner (Appeals) rightly allowed the duty rate as on 26/09/2018 after a 6-7 month delay, as the appellant attempted filing the bill of entry before the rate change notification. Importers should not be penalized for system faults. The appeal was disposed of, as remanding the matter would involve fresh investigation beyond the original authority's purview.....