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    <title>Appellant Wins Refund for Late Filing Charges Due to Lack of Delay on Their Part; Charges Deemed Unsustainable.</title>
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    <description>Refund of amount paid as late filing charges - filing of bills of entry - There is no delay on the part of the appellant in filing the Bill of Entry; and if there is no delay, the same cannot be attributed to the appellant - demanding late filing charges cannot sustain</description>
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      <description>Refund of amount paid as late filing charges - filing of bills of entry - There is no delay on the part of the appellant in filing the Bill of Entry; and if there is no delay, the same cannot be attributed to the appellant - demanding late filing charges cannot sustain</description>
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