Exemption from late filing charges for bills of entry where portal failures prevented timely filing, subject to documentation and review. Late-filing charges for Bills of Entry impacted by e-Sanchit/ICEGATE technical failures are waived for consignments within the specified failure period, with waivers to be processed by the Additional/Joint Commissioner; delayed filings after that period require evidence of attempted submission (job numbers, screenshots, ICEGATE messages) for waiver consideration and the notice is to be treated as a Standing Order.
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 where portal failures prevented timely filing, subject to documentation and review.
Late-filing charges for Bills of Entry impacted by e-Sanchit/ICEGATE technical failures are waived for consignments within the specified failure period, with waivers to be processed by the Additional/Joint Commissioner; delayed filings after that period require evidence of attempted submission (job numbers, screenshots, ICEGATE messages) for waiver consideration and the notice is to be treated as a Standing Order.
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