https://www.taxtmi.com/circulars?id=55325 Effective practice: where the competent officer finds penalty unwarranted, delayed filing of Import General Manifests and Console General Manifests will be authenticated in the EDI system without issuing an order; where penalty is warranted the officer will adjudicate, a personal hearing will be given, Order in Original will be issued, and delayed filing in EDI will be allowed only after remittance of the penalty. Show cause notices may be waived on request. en-us Wed, 12 May 2010 00:00:00 +0530 Wed, 07 Dec 2016 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55325 Effective practice: where the competent officer finds penalty unwarranted, delayed filing of Import General Manifests and Console General Manifests will be authenticated in the EDI system without issuing an order; where penalty is warranted the officer will adjudicate, a personal hearing will be given, Order in Original will be issued, and delayed filing in EDI will be allowed only after remittance of the penalty. Show cause notices may be waived on request. Circulars Customs Wed, 12 May 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55325