https://www.taxtmi.com/caselaws?id=795672 Late filing fees under Section 46(3) of the Customs Act cannot be imposed mechanically on Supplementary Bills of Entry for excess bulk cargo where the original Bills of Entry were timely filed and the excess formed part of the same consignments. As the Import General Manifests had been amended and the delay was not caused by any fault or lack of bona fides of the importer, the factual basis for the fee was unsupported. The proper officer must exercise the statutory discretion to levy or waive late charges judiciously. The levied fees were therefore unwarranted and legally unsustainable. en-us Fri, 17 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795672 Late filing fees under Section 46(3) of the Customs Act cannot be imposed mechanically on Supplementary Bills of Entry for excess bulk cargo where the original Bills of Entry were timely filed and the excess formed part of the same consignments. As the Import General Manifests had been amended and the delay was not caused by any fault or lack of bona fides of the importer, the factual basis for the fee was unsupported. The proper officer must exercise the statutory discretion to levy or waive late charges judiciously. The levied fees were therefore unwarranted and legally unsustainable. Case-Laws Customs Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795672