Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell awa...
Late fee for delayed supplementary Bills of Entry may be waived where the original Bills of Entry were filed on time and the excess cargo later found during draft survey formed part of the same consignments. The levy is not to be imposed mechanically; the proper officer may waive it for sufficient cause under the statutory scheme. Board guidelines and departmental SOP require a judicious approach, and where the importer's bona fides are not in doubt, the late fee is unwarranted.
Late fee for delayed supplementary Bills of Entry may be waived where the original Bills of Entry were filed on time and the excess cargo later found during draft survey formed part of the same consignments. The levy is not to be imposed mechanically; the proper officer may waive it for sufficient cause under the statutory scheme. Board guidelines and departmental SOP require a judicious approach, and where the importer's bona fides are not in doubt, the late fee is unwarranted.
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