https://www.taxtmi.com/highlights?id=55027 Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of entry without claiming the exemption notification. - This entire episode is a sufficient cause for delay in filing the bill of entry, therefore, invoking the sub-regulation-(2) of regulation 4, no charges for late presentation of bill of entry should have been demanded from the appellant - AT en-us Tue, 06 Oct 2020 12:00:04 +0530 Tue, 06 Oct 2020 12:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55027 Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of entry without claiming the exemption notification. - This entire episode is a sufficient cause for delay in filing the bill of entry, therefore, invoking the sub-regulation-(2) of regulation 4, no charges for late presentation of bill of entry should have been demanded from the appellant - AT Highlights Customs Tue, 06 Oct 2020 12:00:04 +0530 https://www.taxtmi.com/highlights?id=55027