https://www.taxtmi.com/highlights?id=58522 Levy of late fee charges - delay in filing the bills of entry - under Notification No. 26/2017 itself, it is stated that such late fee can be waived if sufficient reasons are furnished before the proper officer. Thus, it is a condonable lapse. - For all these reasons and most importantly since the period involved is during the transition period of GST, the late fee charges imposed is not warranted - Appeal allowed - AT en-us Sat, 26 Jun 2021 07:52:14 +0530 Sat, 26 Jun 2021 07:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58522 Levy of late fee charges - delay in filing the bills of entry - under Notification No. 26/2017 itself, it is stated that such late fee can be waived if sufficient reasons are furnished before the proper officer. Thus, it is a condonable lapse. - For all these reasons and most importantly since the period involved is during the transition period of GST, the late fee charges imposed is not warranted - Appeal allowed - AT Highlights Customs Sat, 26 Jun 2021 07:52:14 +0530 https://www.taxtmi.com/highlights?id=58522