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<h1>New ICES System Update Simplifies Waiver of Late Filing Charges Under Customs Act Section 46(3) in New Delhi.</h1> The circular from the Office of the Principal Commissioner of Customs, New Delhi, addresses the procedure for waiving late filing charges under Section 46(3) of the Customs Act, 1962. A new option in the ICES system allows for the waiver of these charges without needing to reassess the Bill of Entry, simplifying the process. This option is available in the ACL menu and can be used by officers with the ACL role, pending approval from a designated officer. Trade associations and customs brokers are advised to disseminate this information among their members. Any issues should be reported to the Additional Commissioner of Customs.