Exemption from late filing charges for Bills of Entry due to electronic filing failures; waivers subject to evidence and discretion. Exemption granted for late presentation charges where electronic portal failures prevented timely filing of Bills of Entry; affected consignments within the specified entry and filing date ranges will receive waivers handled by the respective Deputy/Assistant Commissioners. For filings delayed after the specified period due to continued portal acknowledgement failures, Customs will consider waiver requests on merits upon submission of evidence of attempted filing such as job numbers, screenshots, or portal messages.
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 due to electronic filing failures; waivers subject to evidence and discretion.
Exemption granted for late presentation charges where electronic portal failures prevented timely filing of Bills of Entry; affected consignments within the specified entry and filing date ranges will receive waivers handled by the respective Deputy/Assistant Commissioners. For filings delayed after the specified period due to continued portal acknowledgement failures, Customs will consider waiver requests on merits upon submission of evidence of attempted filing such as job numbers, screenshots, or portal messages.
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