Late fee waiver for supplementary Bill of Entry turns on bona fide delay and judicious officer discretion.

Delayed filing of a supplementary Bill of Entry under the Customs framework may attract late fee, but the proviso to Section 46(3) was treated as giving the proper officer discretion to waive it where sufficient cause exists. On the stated facts, the delay followed a bona fide request to amend the original Bills of Entry after excess coal was found in the same consignment, and the importer's fault was not established. The levy was therefore described as requiring a judicious, not mechanical, application, with the circular and SOP supporting fact-sensitive waiver. The cited precedent was considered applicable on similar facts, and waiver of the late fee was upheld.

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Issues: Whether late fee for delayed filing of supplementary Bills of Entry under Regulation 4(3) of the Bill of Entry (Electronic Integrated Declaration) Regulations, 2018 read with Section 46(3) of the Customs Act, 1962 was justified, and whether the proper officer ought to have waived the levy in the facts of the case.

Analysis: The delay in filing the supplementary Bills of Entry arose after the original Bills of Entry had been filed within time, and the excess coal was found from the same consignment during draft survey. The appellant had sought amendment and was willing to pay duty, but the request was not allowed, resulting in the filing of supplementary Bills of Entry. On these facts, the delay was held not attributable to any fault of the appellant. The proviso to Section 46(3) was read as conferring discretion on the proper officer to waive late charges where sufficient cause exists, and the levy was required to be applied judiciously, not mechanically. The Board circular and the SOP were treated as reinforcing that late fee and related action should depend on the circumstances and bona fides. The cited precedent was found applicable on identical facts.

Conclusion: The late fee was held unsustainable and liable to be waived, and the appeals succeeded.

Ratio Decidendi: Where delayed filing of a supplementary Bill of Entry is occasioned by bona fide circumstances not attributable to the importer, the proper officer may waive late fee under Section 46(3) of the Customs Act, 1962 and such levy cannot be imposed mechanically.

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