https://www.taxtmi.com/article/detailed?id=10568 Late presentation charges under the Customs Act apply only where a bill of entry is not presented in time and there is no sufficient cause for delay. In the case described, the importer filed the main bill within time and paid duty; a short-shipped quantity required an amended IGM and differential bill of entry. Authorities waived the late fee after finding the delay was bona fide due to mismanifestation and procedural amendments, and the court upheld that conclusion, holding the adjudicating officer had not applied judicious mind in levying the fee. en-us Mon, 01 Aug 2022 10:51:31 +0530 Mon, 01 Aug 2022 10:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10568 Late presentation charges under the Customs Act apply only where a bill of entry is not presented in time and there is no sufficient cause for delay. In the case described, the importer filed the main bill within time and paid duty; a short-shipped quantity required an amended IGM and differential bill of entry. Authorities waived the late fee after finding the delay was bona fide due to mismanifestation and procedural amendments, and the court upheld that conclusion, holding the adjudicating officer had not applied judicious mind in levying the fee. Articles Customs - Import - Export - SEZ Mon, 01 Aug 2022 10:51:31 +0530 https://www.taxtmi.com/article/detailed?id=10568