Waiver of Late Filing Charges enables officers to remove late fees via ICES before duty payment without reassessment. A new ACL menu option in ICES, 'Waiver of Late filing Charges,' allows officers with the ACL role to waive or reduce late filing fees for Bills of Entry without recalling the Bill for reassessment, provided approval is obtained from the designated proper officer and the action is taken before duty payment. The change removes the reassessment requirement for RMS-facilitated filings and is issued for trade publicity and departmental standing order compliance.
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 Filing Charges enables officers to remove late fees via ICES before duty payment without reassessment.
A new ACL menu option in ICES, "Waiver of Late filing Charges," allows officers with the ACL role to waive or reduce late filing fees for Bills of Entry without recalling the Bill for reassessment, provided approval is obtained from the designated proper officer and the action is taken before duty payment. The change removes the reassessment requirement for RMS-facilitated filings and is issued for trade publicity and departmental standing order compliance.
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