Waiver of late-filing penalty for Bills of Entry due to holiday system omission; affected filings accepted without charge. A waiver of late-presentation charges for Bills of Entry is granted where the Import General Manifest was filed on 09.03.2020 and the corresponding Bills of Entry were filed on 10.03.2020, because the Holi Festival holiday was not updated in the customs system. No late-filing charge will be levied for those consignments; affected parties may report implementation difficulties to the Additional Commissioner of Customs (Technical), ACC Import, New Customs House, New Delhi.
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 penalty for Bills of Entry due to holiday system omission; affected filings accepted without charge.
A waiver of late-presentation charges for Bills of Entry is granted where the Import General Manifest was filed on 09.03.2020 and the corresponding Bills of Entry were filed on 10.03.2020, because the Holi Festival holiday was not updated in the customs system. No late-filing charge will be levied for those consignments; affected parties may report implementation difficulties to the Additional Commissioner of Customs (Technical), ACC Import, New Customs House, New Delhi.
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