Waiver of penalty for late filing of Bills of Entry granted where electronic filing failed due to system outage. Non-functioning of the e-Sanchit module prevented some importers, exporters and Customs brokers from filing Bills of Entry within prescribed time limits. As a trade facilitation measure, and with the Commissioner of Customs' approval, penalties for late filing of Bills of Entry are waived for those who could not file due to the technical failure during the outage.
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Provisions expressly mentioned in the judgment/order text.
Waiver of penalty for late filing of Bills of Entry granted where electronic filing failed due to system outage.
Non-functioning of the e-Sanchit module prevented some importers, exporters and Customs brokers from filing Bills of Entry within prescribed time limits. As a trade facilitation measure, and with the Commissioner of Customs' approval, penalties for late filing of Bills of Entry are waived for those who could not file due to the technical failure during the outage.
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