https://www.taxtmi.com/circulars?id=70525 Late filing of a Bill of Entry at a customs airport attracts prescribed charges unless sufficient cause for delay is established. Charges are capped at the duty payable on the relevant Bill of Entry, or at the prescribed ceiling where duty or other charges are not payable. The designated proper officer may waive charges upon a documented request by the importer or customs broker, supported by evidence of the cause of delay, including ICEGATE-related records where applicable. The electronic waiver facility operates separately from assessment and must be used before duty payment with approval. en-us Sat, 04 Apr 2026 00:00:00 +0530 Mon, 27 Jul 2026 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70525 Late filing of a Bill of Entry at a customs airport attracts prescribed charges unless sufficient cause for delay is established. Charges are capped at the duty payable on the relevant Bill of Entry, or at the prescribed ceiling where duty or other charges are not payable. The designated proper officer may waive charges upon a documented request by the importer or customs broker, supported by evidence of the cause of delay, including ICEGATE-related records where applicable. The electronic waiver facility operates separately from assessment and must be used before duty payment with approval. Circulars Customs Sat, 04 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70525