Trade Facilitation - clearance of Import Cargo — possible delay in filing Bill of Entry due to precautionary measures on account of the outbreak of nCOVID-19 — waiver of the late fee under Sec 46 (3) of the Customs Act, 1962
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Waiver of late fee for delayed bill of entry filings due to COVID-19 precautions, applicable to relevant import manifests. A waiver of the late fee is granted for Bills of Entry filed belatedly due to precautionary measures related to nCOVID-19; the waiver covers Bills of Entry pertaining to Import General Manifests filed on or after 20th March, 2020 and remains effective until further orders, and the decision is to be treated as a standing order for officers and staff.
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.
Waiver of late fee for delayed bill of entry filings due to COVID-19 precautions, applicable to relevant import manifests.
A waiver of the late fee is granted for Bills of Entry filed belatedly due to precautionary measures related to nCOVID-19; the waiver covers Bills of Entry pertaining to Import General Manifests filed on or after 20th March, 2020 and remains effective until further orders, and the decision is to be treated as a standing order for officers and staff.
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