Exemption from late filing charges for Bills of Entry affected by system failures, subject to evidence of attempted electronic submission. A waiver of the late presentation charge for Bills of Entry affected by post-GST ICES/ICEGATE disruptions is available where the broker or importer provides evidence of attempted electronic submission without acknowledgement; DC/ACs will decide waivers on merits. For advanced BEs lacking IGST details that require cancellation and refiling due to the system issue, late filing charges for the refiling may be waived on verification, but the cancellation fee must be paid.
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.
Exemption from late filing charges for Bills of Entry affected by system failures, subject to evidence of attempted electronic submission.
A waiver of the late presentation charge for Bills of Entry affected by post-GST ICES/ICEGATE disruptions is available where the broker or importer provides evidence of attempted electronic submission without acknowledgement; DC/ACs will decide waivers on merits. For advanced BEs lacking IGST details that require cancellation and refiling due to the system issue, late filing charges for the refiling may be waived on verification, but the cancellation fee must be paid.
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