Late filing charge exemption for bills of entry allows waiver where prior filing existed and bonafide delays are evidenced. No late presentation charge will be levied for consignments with advance bills of entry filed prior to the GST transition and entry inward thereafter; importers unable to file due to circumstances beyond their control may seek waiver by producing sufficient evidence, and assessing groups will consider waivers on merits after satisfying themselves of the bonafide nature of each case.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late filing charge exemption for bills of entry allows waiver where prior filing existed and bonafide delays are evidenced.
No late presentation charge will be levied for consignments with advance bills of entry filed prior to the GST transition and entry inward thereafter; importers unable to file due to circumstances beyond their control may seek waiver by producing sufficient evidence, and assessing groups will consider waivers on merits after satisfying themselves of the bonafide nature of each case.
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