https://www.taxtmi.com/caselaws?id=405838 The appeal was allowed, and the impugned order imposing penal charges for late presentation of the Bill-of-Entry was set aside. The Member (Judicial) found the levy of late fees on the appellant, a subsequent buyer, to be unjustified under the law as it should only be charged from the importer per se. The order was deemed unsustainable due to the lack of justification for imposing the late fee, and consequential reliefs were granted to the appellant in accordance with the legal provisions. en-us Fri, 26 Mar 2021 00:00:00 +0530 Tue, 30 Mar 2021 09:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405838 The appeal was allowed, and the impugned order imposing penal charges for late presentation of the Bill-of-Entry was set aside. The Member (Judicial) found the levy of late fees on the appellant, a subsequent buyer, to be unjustified under the law as it should only be charged from the importer per se. The order was deemed unsustainable due to the lack of justification for imposing the late fee, and consequential reliefs were granted to the appellant in accordance with the legal provisions. Case-Laws Customs Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405838