https://www.taxtmi.com/caselaws?id=788790 Late fee for filing supplementary Bills of Entry under Regulation 4(3) of the Bill of Entry (Electronic Integrated Declaration) Regulations, 2018, read with Section 46(3) of the Customs Act, was treated as discretionary rather than automatic. Where the original Bills of Entry were filed in time and the supplementary filings followed discovery of excess coal during draft survey, the delay was found not attributable to any fault of the importer. The second proviso to Section 46(3) permits waiver where the Proper Officer is satisfied that the cause shown is bona fide and sufficient, and the Board circular and departmental SOP support a non-mechanical approach to levy. On those facts, the late fee was found unwarranted and the charge was waived. en-us Wed, 25 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788790 Late fee for filing supplementary Bills of Entry under Regulation 4(3) of the Bill of Entry (Electronic Integrated Declaration) Regulations, 2018, read with Section 46(3) of the Customs Act, was treated as discretionary rather than automatic. Where the original Bills of Entry were filed in time and the supplementary filings followed discovery of excess coal during draft survey, the delay was found not attributable to any fault of the importer. The second proviso to Section 46(3) permits waiver where the Proper Officer is satisfied that the cause shown is bona fide and sufficient, and the Board circular and departmental SOP support a non-mechanical approach to levy. On those facts, the late fee was found unwarranted and the charge was waived. Case-Laws Customs Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788790