Waiver of late fee for delayed bills of entry allows email-based amendment and regularization to ease import clearance. A temporary waiver of late fee is granted for Bills of Entry filed late for import consignments that arrived at Mundra Port/terminals/CFSs during the specified COVID-19 window, preventing late fee charges for those late filings. Requests for amendments, waiver of late fees and regularization of prior and advance Bills of Entry may be made by email with IGM, Bill of Lading and Bill of Entry details; Assistant/Deputy Commissioners in the Import Group will act on requests, send deficiency or confirmation emails, retain printed records, and the trade must copy the monitoring email for tracking.