https://www.taxtmi.com/caselaws?id=379944 The Tribunal set aside the impugned order and allowed the appeals for waiver of penal charges for late filing of Bills-of-Entry by the Customs Broker. The Tribunal found that the appellant provided sufficient explanations for the delay, and the authorities did not question their bona fides. The appellant, not being the first importer, was considered a savior who came forward later due to financial issues faced by the original consignees. The Tribunal concluded that the appellant was eligible for waiver under Section 46 of the Customs Act, 1962, and pronounced the decision on 08.05.2019. en-us Wed, 08 May 2019 00:00:00 +0530 Sat, 14 Mar 2020 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379944 The Tribunal set aside the impugned order and allowed the appeals for waiver of penal charges for late filing of Bills-of-Entry by the Customs Broker. The Tribunal found that the appellant provided sufficient explanations for the delay, and the authorities did not question their bona fides. The appellant, not being the first importer, was considered a savior who came forward later due to financial issues faced by the original consignees. The Tribunal concluded that the appellant was eligible for waiver under Section 46 of the Customs Act, 1962, and pronounced the decision on 08.05.2019. Case-Laws Customs Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379944