Late filing charges exemption for Bills of Entry affected by system outage, subject to evidence of attempted filing and cutoff adherence. Exemption from late filing charges is provided for Bills of Entry delayed by an ICES system outage, allowing a short extension for presentation without charge where filing occurred by the extended cutoff and evidence proves the filing job was submitted but no acknowledgment was received; no exemption applies if filed after the cutoff or if evidence is absent.
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 charges exemption for Bills of Entry affected by system outage, subject to evidence of attempted filing and cutoff adherence.
Exemption from late filing charges is provided for Bills of Entry delayed by an ICES system outage, allowing a short extension for presentation without charge where filing occurred by the extended cutoff and evidence proves the filing job was submitted but no acknowledgment was received; no exemption applies if filed after the cutoff or if evidence is absent.
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