Late filing waiver for Bills of Entry extended, allowing late-filed entries within specified inbound manifest period to avoid late fees. Administrative waiver preserves that Bills of Entry arising from IGMs filed within the newly specified IGM window, if filed late on or before the administrative cut-off date, will not attract late fee charges under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 read with the second proviso to Section 46(3) of the Customs Act, 1962, thereby facilitating clearance during the lockdown; other terms of earlier Public Notices remain unchanged.
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.
Late filing waiver for Bills of Entry extended, allowing late-filed entries within specified inbound manifest period to avoid late fees.
Administrative waiver preserves that Bills of Entry arising from IGMs filed within the newly specified IGM window, if filed late on or before the administrative cut-off date, will not attract late fee charges under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 read with the second proviso to Section 46(3) of the Customs Act, 1962, thereby facilitating clearance during the lockdown; other terms of earlier Public Notices remain unchanged.
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