https://www.taxtmi.com/caselaws?id=431712 The Tribunal allowed the appeal, setting aside the late fee imposition under Section 46(3) of the Customs Act, 1962, for filing a Bill of Entry after the specified time. It ordered a refund to the Appellant, emphasizing procedural fairness, rational decision-making, and adherence to legal precedents in customs matters. The Department was directed to pay a minimum litigation cost to the Appellant due to the irregular imposition of late fees unsupported by legal provisions. en-us Wed, 14 Dec 2022 00:00:00 +0530 Mon, 19 Jun 2023 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431712 The Tribunal allowed the appeal, setting aside the late fee imposition under Section 46(3) of the Customs Act, 1962, for filing a Bill of Entry after the specified time. It ordered a refund to the Appellant, emphasizing procedural fairness, rational decision-making, and adherence to legal precedents in customs matters. The Department was directed to pay a minimum litigation cost to the Appellant due to the irregular imposition of late fees unsupported by legal provisions. Case-Laws Customs Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431712