Late filing charges on importer set aside; systemic ICEGATE error and COVID limitation exclusion; Section 17(5) Customs Act upheld

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....CESTAT upheld the order of the Commr (Appeals) setting aside the late filing charges imposed on the importer. The respondent had filed four advance Bills of Entry on 01.12.2021 which did not appear in the ICEGATE system due to a systemic error; CESTAT held the respondent could not be held liable for consequences arising from such technical failure. It was further noted that any alleged delay occurred during the COVID-19 pandemic, for which the limitation period stood excluded, and therefore could not be attributed to the respondent. CESTAT found no infirmity in the absence of a speaking order under S.17(5) of the Customs Act or in the reasoning of the Commr (Appeals). The Revenue's appeal was dismissed.....