Late filing waiver for Bills of Entry where an unrecorded holiday caused delayed filing, removing late fees for affected entries. Administrative waiver of late filing charges where the Import General Manifest was filed on the day goods landed but the Bill of Entry was filed on the next business day because a public holiday (Holi Festival) was not recorded in the customs system; no late-presentation fee will be levied for those consignments, and trade associations and brokers are asked to publicize the notice and report any difficulties to the Commissioner.
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 waiver for Bills of Entry where an unrecorded holiday caused delayed filing, removing late fees for affected entries.
Administrative waiver of late filing charges where the Import General Manifest was filed on the day goods landed but the Bill of Entry was filed on the next business day because a public holiday (Holi Festival) was not recorded in the customs system; no late-presentation fee will be levied for those consignments, and trade associations and brokers are asked to publicize the notice and report any difficulties to the Commissioner.
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