https://www.taxtmi.com/circulars?id=61910 Late fee is leviable under section 46(3) of the Customs Act for late filing of bills of entry, subject to the cap in Notification 36/2018 which limits charges to the duty payable or to a fixed maximum where no duty is payable. Assistant/Deputy Commissioners are authorised to process full or partial waiver requests and must submit a consolidated weekly report for ex post facto approval by Joint/Additional Commissioners; contested cases remain individually referable to Joint/Additional Commissioners. en-us Tue, 19 Feb 2019 00:00:00 +0530 Mon, 22 Jul 2019 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61910 Late fee is leviable under section 46(3) of the Customs Act for late filing of bills of entry, subject to the cap in Notification 36/2018 which limits charges to the duty payable or to a fixed maximum where no duty is payable. Assistant/Deputy Commissioners are authorised to process full or partial waiver requests and must submit a consolidated weekly report for ex post facto approval by Joint/Additional Commissioners; contested cases remain individually referable to Joint/Additional Commissioners. Circulars Customs Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61910