https://www.taxtmi.com/caselaws?id=795671 Late filing fee under Section 46(3) of the Customs Act was not sustainable for a supplementary Bill of Entry covering excess bulk cargo that formed part of the original import consignment. The quantity variation in PCI coal resulted from inherent bulk-cargo characteristics, including moisture-related weight changes. As the original Bill of Entry was timely filed and the supplementary filing followed identification of excess cargo and prescribed permission, the circumstances established sufficient cause. Late fee requires a judicious assessment of delay and cannot be imposed mechanically; it was therefore set aside. 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=795671 Late filing fee under Section 46(3) of the Customs Act was not sustainable for a supplementary Bill of Entry covering excess bulk cargo that formed part of the original import consignment. The quantity variation in PCI coal resulted from inherent bulk-cargo characteristics, including moisture-related weight changes. As the original Bill of Entry was timely filed and the supplementary filing followed identification of excess cargo and prescribed permission, the circumstances established sufficient cause. Late fee requires a judicious assessment of delay and cannot be imposed mechanically; it was therefore set aside. Case-Laws Customs Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795671