Waiver of late filing charges: procedure streamlined; delegation to commissioners, e Sanchit uploads and officer discretion for sufficient cause. Waiver of late filing charges for Bills of Entry is permitted where the proper officer is satisfied of sufficient cause; prescribed maximum charges and statutory caps apply. Assistant/Deputy Commissioners will process cases where charges are leviable as per the Act, while Joint/Additional Commissioners will process discretionary waiver requests supported by evidence uploaded via e Sanchit. An ACL menu option allows PAG officers to waive charges prior to duty payment with designated officer approval; decisions can be contested to the Joint/Additional Commissioner. This Public Notice operates as a Standing Order and is effective immediately.
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 filing charges: procedure streamlined; delegation to commissioners, e Sanchit uploads and officer discretion for sufficient cause.
Waiver of late filing charges for Bills of Entry is permitted where the proper officer is satisfied of sufficient cause; prescribed maximum charges and statutory caps apply. Assistant/Deputy Commissioners will process cases where charges are leviable as per the Act, while Joint/Additional Commissioners will process discretionary waiver requests supported by evidence uploaded via e Sanchit. An ACL menu option allows PAG officers to waive charges prior to duty payment with designated officer approval; decisions can be contested to the Joint/Additional Commissioner. This Public Notice operates as a Standing Order and is effective immediately.
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