Waiver of late fee charges may be granted for bona fide delay; use advance Bill of Entry filing to avoid penalties. Late fee charges for delayed presentation of Bills of Entry are imposed under the Bill of Entry Regulation, 2018, but the proper officer may waive charges if satisfied of bona fide reasons; importers and customs brokers must furnish cogent reasons and are urged to use the advance filing facility permitted under Section 46(3) to avoid demurrage and last minute defaults, with adherence to Self Assessment and E Sanchit procedures required and regulatory action possible for non compliance.