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<h1>Waiver of late fee for delayed Bills of Entry permitted and regularization allowed via email procedure to facilitate clearance.</h1> A temporary waiver of late fee charges is granted for Bills of Entry filed late for import consignments that arrived between 21.03.2020 and 14.04.2020; requests for amendment, waiver and regularization of prior and advance Bills of Entry may be made by email with required identifiers to the designated official address, will be processed by the Assistant or Deputy Commissioner on duty, shortcomings communicated by email, confirmations issued on regularization, records retained, and the procedure treated as a standing order.