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Issues: Whether late fee for delayed filing of supplementary Bills of Entry was leviable when the excess cargo formed part of the same imported consignments and the delay was not attributable to any fault of the importer.
Analysis: Section 46(3) of the Customs Act, 1962 and Regulation 4(3) of the Bill of Entry (Electronic Integrated Declaration) Regulations, 2018 permit levy of late charges only where the proper officer is not satisfied with the cause shown for delay, and the discretion is to be exercised judiciously. On the facts, the original Bills of Entry had been filed in time, the excess quantity was discovered later during survey, and the importer had sought amendment and offered duty on the excess goods. The delay in filing the supplementary Bills of Entry was therefore not treated as a default arising from any fault or lack of bona fides on the importer's part. The cited departmental circular also supported non-mechanical handling of such matters and recognition of the officer's discretion in suitable cases.
Conclusion: The late fee was held to be unwarranted and was waived, and the impugned orders imposing such fee were set aside in favour of the assessee.
Ratio Decidendi: Where delayed presentation of a Bill of Entry is explained by bona fide circumstances and no fault is attributable to the importer, the proper officer may waive late charges and such levy should not be imposed mechanically.
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