https://www.taxtmi.com/caselaws?id=405095 The Member (Judicial) set aside the Order-in-Appeal denying waiver of penal charges for late filing of the Bill-of-Entry, ruling in favor of the appellant. Citing legal precedents, the Member found the impugned order unsustainable, emphasizing the appellant's justified actions as a subsequent consignee. The decision granted relief to the appellant, highlighting the significance of assessing factual circumstances in determining penal charges for late filings. en-us Wed, 10 Mar 2021 00:00:00 +0530 Thu, 11 Mar 2021 09:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405095 The Member (Judicial) set aside the Order-in-Appeal denying waiver of penal charges for late filing of the Bill-of-Entry, ruling in favor of the appellant. Citing legal precedents, the Member found the impugned order unsustainable, emphasizing the appellant's justified actions as a subsequent consignee. The decision granted relief to the appellant, highlighting the significance of assessing factual circumstances in determining penal charges for late filings. Case-Laws Customs Wed, 10 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405095