Levy of late fee charges - provision for purging the Bill of...

Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation. Therefore, question of imposing late fee chargers merely because an importer files a second Bill of Entry on account of the factors mentioned above would not justify the levy of late fee charges on the petitioner. - Further it is noticed that in the impugned communication the amount was being demanded as a fine amount and not a late fee in terms of Regulation 4(3) - This writ petition is allowed by quashing the impugned order seeking to levy fine late fee - HC