https://www.taxtmi.com/caselaws?id=386578 The tribunal ruled in favor of the appellant, setting aside the late fee of Rs. 14,95,000 imposed under section 46(3) of the Customs Act, 1962. It concluded that the delay in filing the Bill of Entry was due to the original consignee's inability to clear the goods, necessitating a new buyer. The tribunal acknowledged the appellant's diligent efforts and bona fide reasons, citing the Standing Order and a previous decision, thereby allowing the appeal with consequential relief. en-us Mon, 30 Sep 2019 00:00:00 +0530 Fri, 08 Nov 2024 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386578 The tribunal ruled in favor of the appellant, setting aside the late fee of Rs. 14,95,000 imposed under section 46(3) of the Customs Act, 1962. It concluded that the delay in filing the Bill of Entry was due to the original consignee's inability to clear the goods, necessitating a new buyer. The tribunal acknowledged the appellant's diligent efforts and bona fide reasons, citing the Standing Order and a previous decision, thereby allowing the appeal with consequential relief. Case-Laws Customs Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386578