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    <title>Trade Facilitation - clearance of Import Cargo — possible delay in filing Bill of Entry due to precautionary measures on account of the outbreak of nCOVID-19 — waiver of the late fee under Sec 46 (3) of the Customs Act, 1962</title>
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    <description>A waiver of the late fee is granted for Bills of Entry filed belatedly due to precautionary measures related to nCOVID-19; the waiver covers Bills of Entry pertaining to Import General Manifests filed on or after 20th March, 2020 and remains effective until further orders, and the decision is to be treated as a standing order for officers and staff.</description>
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