https://www.taxtmi.com/caselaws?id=415530 The court allowed the writ petition, setting aside the imposition of late fee charges and directing the release of goods upon payment of duties and taxes. The judgment emphasized the need for customs authorities to exercise discretion judiciously and consider exceptional circumstances, such as those arising from the COVID-19 pandemic, when dealing with late filings of Bill of Entry. en-us Tue, 09 Nov 2021 00:00:00 +0530 Wed, 08 Dec 2021 08:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415530 The court allowed the writ petition, setting aside the imposition of late fee charges and directing the release of goods upon payment of duties and taxes. The judgment emphasized the need for customs authorities to exercise discretion judiciously and consider exceptional circumstances, such as those arising from the COVID-19 pandemic, when dealing with late filings of Bill of Entry. Case-Laws Customs Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415530