Trade Facilitation - clearance of Import Cargo - possible delay in filing B/E due to precautionary measures on account of the outbreak of nCovid- 19- waiver of the late fee under Sec 46 (3) of the Customs Act, 1962
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Waiver of late fee for delayed bill of entry filings caused by health precautionary measures; relief applies until further notice. Waiver of the late fee for belated Bills of Entry is authorised where such Bills correspond to Import General Manifests filed on or after the outbreak-related date; the waiver remains until further orders, is issued in the public interest, and is to be treated as a standing order for customs officers, with stakeholders asked to report specific difficulties to jurisdictional senior officers.
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 delayed bill of entry filings caused by health precautionary measures; relief applies until further notice.
Waiver of the late fee for belated Bills of Entry is authorised where such Bills correspond to Import General Manifests filed on or after the outbreak-related date; the waiver remains until further orders, is issued in the public interest, and is to be treated as a standing order for customs officers, with stakeholders asked to report specific difficulties to jurisdictional senior officers.
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