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of <h1>Customs Act Update: Waive Late Charges for Bill of Entry Delays Due to ICEGATE Issues u/s 46.</h1> The circular addresses issues arising from recent amendments to the Customs Act, 1962, particularly concerning late charges for delayed Bill of Entry submissions due to technical issues with ICEGATE. It highlights that importers should not be penalized for delays caused by system faults. Section 46 allows for waiving late charges if a proper officer, such as the Additional or Joint Commissioner of Customs, finds sufficient cause. These officers are advised to exercise discretion to prevent undue hardship to importers, especially in bona fide cases, and to facilitate ease of doing business. Any implementation difficulties should be reported promptly.
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