Late presentation charges should not apply where ICEGATE failures cause delay; officers must grant relief in bona fide cases. 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.