https://www.taxtmi.com/caselaws?id=381895 The Tribunal upheld the decision to dismiss the appeal for late filing charges waiver under the Customs Act, 1962. The appellant's explanation was deemed insufficient, with contradictions in dates on the original and amended Bill of Lading noted. The Tribunal emphasized the importance of timely compliance in customs procedures and the stringent criteria for waiver of late filing charges, highlighting the need for clear and justifiable reasons to support waiver requests, particularly in the presence of discrepancies in documentation timelines. en-us Wed, 19 Jun 2019 00:00:00 +0530 Fri, 09 Sep 2022 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381895 The Tribunal upheld the decision to dismiss the appeal for late filing charges waiver under the Customs Act, 1962. The appellant's explanation was deemed insufficient, with contradictions in dates on the original and amended Bill of Lading noted. The Tribunal emphasized the importance of timely compliance in customs procedures and the stringent criteria for waiver of late filing charges, highlighting the need for clear and justifiable reasons to support waiver requests, particularly in the presence of discrepancies in documentation timelines. Case-Laws Customs Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381895