Clarification regarding legislative changes relating to Customs Act, 1962 proposed in the Finance Bill, 2017 vide Board Circular No 12/2017-Customs (F.No.450/10/2017-CusIV], dated 31.03.2017
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Late filing charges waiver: centralised EDI Additional/Joint Commissioner to consider and dispose waiver requests promptly. The Additional/Joint Commissioner in charge of EDI is designated as the proper officer to centrally consider waiver requests of late filing charges for all six JNCH Commissionerates; such requests must be disposed of the same day, recorded in a prescribed register (receipt date, BoE no. & date, importer name, amount waived, brief reasons, decision communication date), and difficulties reported to specified Appraising Main officers via provided contact channels.
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Provisions expressly mentioned in the judgment/order text.
Late filing charges waiver: centralised EDI Additional/Joint Commissioner to consider and dispose waiver requests promptly.
The Additional/Joint Commissioner in charge of EDI is designated as the proper officer to centrally consider waiver requests of late filing charges for all six JNCH Commissionerates; such requests must be disposed of the same day, recorded in a prescribed register (receipt date, BoE no. & date, importer name, amount waived, brief reasons, decision communication date), and difficulties reported to specified Appraising Main officers via provided contact channels.
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