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        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.

        <h1>Late presentation charges should not apply where ICEGATE failures cause delay; officers must grant relief in bona fide cases.</h1> Clarification addresses late presentation charges under section 46 where ICEGATE technical failures prevent timely filing of Bills of Entry. The Board states importers should not be penalised for system-caused delay and that levy of charges depends on existence of sufficient cause to the satisfaction of the proper officer. Additional/Joint Commissioners must judiciously exercise discretion to grant relief in bona fide cases and Chief Commissioners should issue standing orders to identify non attributable delays and prevent undue hardship.

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