https://www.taxtmi.com/caselaws?id=794972 Late filing fee under Section 46(3) of the Customs Act read with Regulation 4 of the Bill of Entry Regulations was not warranted for supplementary Bills of Entry covering excess bulk coal arising from natural cargo variations. The original Bills of Entry for manifested quantities were timely filed and duty was paid, while the excess quantity was identified through prescribed procedures due to moisture, physical weighment and draught-survey differences. In the absence of suppression, misdeclaration, revenue loss, deliberate delay or mala fide conduct, late fee need not be imposed mechanically where sufficient cause supports delayed filing. The fee was therefore set aside. en-us Mon, 13 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794972 Late filing fee under Section 46(3) of the Customs Act read with Regulation 4 of the Bill of Entry Regulations was not warranted for supplementary Bills of Entry covering excess bulk coal arising from natural cargo variations. The original Bills of Entry for manifested quantities were timely filed and duty was paid, while the excess quantity was identified through prescribed procedures due to moisture, physical weighment and draught-survey differences. In the absence of suppression, misdeclaration, revenue loss, deliberate delay or mala fide conduct, late fee need not be imposed mechanically where sufficient cause supports delayed filing. The fee was therefore set aside. Case-Laws Customs Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794972