The judgement delivered by Hon’ble Madras High Court in the case of M/s. Heilsa Meditec LLP v/s. Commissioner of Customs Imports, Chennai II. raises a question that will there be refund allowed to importers, by customs ? who were charged and collected late filing by customs due to such purging of bill of entry problem in icegate system,

As per Hon’ble Madras High Court, the practice of purging of Bill of Entry appears to be based on the practice adopted in various ports on account of the architecture of the ICEGATE. There is however no provision either under the Customs Act, 1962 or under the provisions of Regulation which contemplates purging of the Bill of Entry.