Late charges waiver permitted when delay due to system failures, subject to proper officer satisfaction and evidentiary proof. Proper Officers may waive late charges for delayed Bills of Entry where delay is not attributable to the importer and there is sufficient cause, notably system failures. Applicants must submit evidence of filing attempts via ICEGATE-Job Numbers, screenshots or messages showing no ICES acknowledgement-and each request will be adjudicated on merits by the Additional or Joint Commissioner of Customs.
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 charges waiver permitted when delay due to system failures, subject to proper officer satisfaction and evidentiary proof.
Proper Officers may waive late charges for delayed Bills of Entry where delay is not attributable to the importer and there is sufficient cause, notably system failures. Applicants must submit evidence of filing attempts via ICEGATE-Job Numbers, screenshots or messages showing no ICES acknowledgement-and each request will be adjudicated on merits by the Additional or Joint Commissioner of Customs.
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