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CESTAT, Delhi: Importer Cannot be Held Liable for Non-Generation of Bills of Entry Numbers - 17.08.2021
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the importer cannot be held liable for the non-generation of Bills of Entry numbers via ICEGATE Portal, while upholding the decision of the Commissioner (Appeals) to re-do the assessment passed on the Bills of Entry with respect to the rate of Basic Customs Duty.
Tags : Customs Excise and Service Tax Appellate Tribunal Non-Generation of Bills of Entry Numbers
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