Late filing exemption for bills of entry granted after electronic document portal failures, with waivers processed by local commissioners. No late-filing charges will be imposed for Bills of Entry affected by e-sanchit portal failures that prevented generation of Image Reference Numbers; consignments with entry inward dates 15-16 July and Bills of Entry dated 16-17 July qualify, and waivers will be processed directly by the respective Deputy/Assistant Commissioners as a trade-facilitation measure.