https://www.taxtmi.com/caselaws?id=793638 Delayed filing of a supplementary Bill of Entry under the Customs framework may attract late fee, but the proviso to Section 46(3) was treated as giving the proper officer discretion to waive it where sufficient cause exists. On the stated facts, the delay followed a bona fide request to amend the original Bills of Entry after excess coal was found in the same consignment, and the importer's fault was not established. The levy was therefore described as requiring a judicious, not mechanical, application, with the circular and SOP supporting fact-sensitive waiver. The cited precedent was considered applicable on similar facts, and waiver of the late fee was upheld. en-us Tue, 16 Jun 2026 00:00:00 +0530 Tue, 16 Jun 2026 15:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793638 Delayed filing of a supplementary Bill of Entry under the Customs framework may attract late fee, but the proviso to Section 46(3) was treated as giving the proper officer discretion to waive it where sufficient cause exists. On the stated facts, the delay followed a bona fide request to amend the original Bills of Entry after excess coal was found in the same consignment, and the importer's fault was not established. The levy was therefore described as requiring a judicious, not mechanical, application, with the circular and SOP supporting fact-sensitive waiver. The cited precedent was considered applicable on similar facts, and waiver of the late fee was upheld. Case-Laws Customs Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793638