Late presentation charges: discretion to waive when electronic filing delays result from system or connectivity failures. The amendments impose late presentation charges for delayed Bills of Entry, but the Board clarifies importers must not be penalised for delays caused by ICEGATE or other system faults. Payment of charges is subject to a proper officer being satisfied that there is no sufficient cause for delay; jurisdictional Additional or Joint Commissioners should judiciously exercise discretion to grant relief in bona fide cases and prevent undue hardship, with implementation difficulties to be reported to the issuing office.
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 presentation charges: discretion to waive when electronic filing delays result from system or connectivity failures.
The amendments impose late presentation charges for delayed Bills of Entry, but the Board clarifies importers must not be penalised for delays caused by ICEGATE or other system faults. Payment of charges is subject to a proper officer being satisfied that there is no sufficient cause for delay; jurisdictional Additional or Joint Commissioners should judiciously exercise discretion to grant relief in bona fide cases and prevent undue hardship, with implementation difficulties to be reported to the issuing office.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
