https://www.taxtmi.com/highlights?id=60834 Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation. Therefore, question of imposing late fee chargers merely because an importer files a second Bill of Entry on account of the factors mentioned above would not justify the levy of late fee charges on the petitioner. - Further it is noticed that in the impugned communication the amount was being demanded as a fine amount and not a late fee in terms of Regulation 4(3) - This writ petition is allowed by quashing the impugned order seeking to levy fine late fee - HC en-us Wed, 08 Dec 2021 08:56:48 +0530 Wed, 08 Dec 2021 08:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60834 Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation. Therefore, question of imposing late fee chargers merely because an importer files a second Bill of Entry on account of the factors mentioned above would not justify the levy of late fee charges on the petitioner. - Further it is noticed that in the impugned communication the amount was being demanded as a fine amount and not a late fee in terms of Regulation 4(3) - This writ petition is allowed by quashing the impugned order seeking to levy fine late fee - HC Highlights Customs Wed, 08 Dec 2021 08:56:48 +0530 https://www.taxtmi.com/highlights?id=60834