https://www.taxtmi.com/circulars?id=60397 The amendments impose late presentation charges for delayed Bills of Entry, but the Board clarifies importers must not be penalised for delays caused by ICEGATE or other system faults. Payment of charges is subject to a proper officer being satisfied that there is no sufficient cause for delay; jurisdictional Additional or Joint Commissioners should judiciously exercise discretion to grant relief in bona fide cases and prevent undue hardship, with implementation difficulties to be reported to the issuing office. en-us Thu, 14 Sep 2017 00:00:00 +0530 Fri, 29 Mar 2019 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60397 The amendments impose late presentation charges for delayed Bills of Entry, but the Board clarifies importers must not be penalised for delays caused by ICEGATE or other system faults. Payment of charges is subject to a proper officer being satisfied that there is no sufficient cause for delay; jurisdictional Additional or Joint Commissioners should judiciously exercise discretion to grant relief in bona fide cases and prevent undue hardship, with implementation difficulties to be reported to the issuing office. Circulars Customs Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60397