Waiver of late fee for belated Bills of Entry due to lockdown, applicable to import consignments from specified IGMs until further orders. A public notice directs waiver of the late fee under the Bill of Entry (Forms) Amendment Regulations, 2017 and the second proviso to section 46(3) of the Customs Act, 1962 for belatedly filed Bills of Entry that relate to IGMs filed on or after 20 March 2020; the waiver remains in force until further orders and is to be treated as a standing order for officers and staff, with trade asked to report any difficulties.
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 fee for belated Bills of Entry due to lockdown, applicable to import consignments from specified IGMs until further orders.
A public notice directs waiver of the late fee under the Bill of Entry (Forms) Amendment Regulations, 2017 and the second proviso to section 46(3) of the Customs Act, 1962 for belatedly filed Bills of Entry that relate to IGMs filed on or after 20 March 2020; the waiver remains in force until further orders and is to be treated as a standing order for officers and staff, with trade asked to report any difficulties.
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