ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 09.09.2025
CESTAT Mumbai Overturns Late Filing Charges of Bill of entry
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai, has set aside charges for late filing of a bill of entry against Titanium Ten Enterprises Ltd. The case, which revolved around procedural lapses in the customs clearance process, highlights the importance of accountability in the electronic customs system and the responsibilities of customs authorities.
Case Background
Titanium Ten Enterprises Ltd, a Surat-based company, had imported 100% polyester filament yarn and filed an advance bill of entry (No. 6359527/06.01.2020) as per the provisions of the Customs Act, 1962. However, due to an issue in the Indian Customs Electronic System (ICES), the advance bill of entry was not regularized, compelling the company to file a fresh bill of entry (No. 7080859/02.03.2020). This delay led to the imposition of late filing charges amounting to ₹4,33,446. The company challenged the charges, arguing that the delay was caused by a system error beyond their control.
The Commissioner of Customs (Appeals), Mumbai – II, dismissed their appeal, prompting Titanium Ten Enterprises Ltd to approach the CESTAT.
Source: CESTAT Mumbai
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