Late fee waiver for delayed bills of entry enables clearance of import consignments affected by virus-related disruptions. Bills of entry pertaining to inward general manifests delayed because of difficulty in obtaining documents or accessing ICEGATE/service centres due to the coronavirus outbreak will not attract late fee charges if filed late within the specified relief window, as a trade-facilitation measure under the Bill of Entry Amendment Regulations, 2018 and the proviso to Section 46(3) of the Customs Act.
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 bills of entry enables clearance of import consignments affected by virus-related disruptions.
Bills of entry pertaining to inward general manifests delayed because of difficulty in obtaining documents or accessing ICEGATE/service centres due to the coronavirus outbreak will not attract late fee charges if filed late within the specified relief window, as a trade-facilitation measure under the Bill of Entry Amendment Regulations, 2018 and the proviso to Section 46(3) of the Customs Act.
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