Late fee waiver for delayed import bill filings due to COVID 19 to facilitate clearance despite document delays. In view of COVID 19 related delays in receiving documents and filing on ICEGATE, late filing of Bills of Entry for consignments linked to Import General Manifests filed on or after 20 March 2020 will not attract late fee charges until further orders; this measure, notwithstanding existing amendment regulations and Section 46(3) proviso of the Customs Act, is directed as a facilitation in the public interest and shall operate as a standing order for officers, with implementation difficulties reportable to designated import officials.
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.
Late fee waiver for delayed import bill filings due to COVID 19 to facilitate clearance despite document delays.
In view of COVID 19 related delays in receiving documents and filing on ICEGATE, late filing of Bills of Entry for consignments linked to Import General Manifests filed on or after 20 March 2020 will not attract late fee charges until further orders; this measure, notwithstanding existing amendment regulations and Section 46(3) proviso of the Customs Act, is directed as a facilitation in the public interest and shall operate as a standing order for officers, with implementation difficulties reportable to designated import officials.
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