https://www.taxtmi.com/caselaws?id=798871 Late presentation charges under Regulation 4(4) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 cannot exceed the duty payable. Any amount collected beyond that statutory cap cannot be retained merely because the electronic system recorded a higher charge. As the late fee arises under Section 46 of the Customs Act, 1962, Section 27 provides a maintainable refund route where no separate refund mechanism exists. Restitution requires repayment of charges collected contrary to the prescribed limit. en-us Tue, 01 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798871 Late presentation charges under Regulation 4(4) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 cannot exceed the duty payable. Any amount collected beyond that statutory cap cannot be retained merely because the electronic system recorded a higher charge. As the late fee arises under Section 46 of the Customs Act, 1962, Section 27 provides a maintainable refund route where no separate refund mechanism exists. Restitution requires repayment of charges collected contrary to the prescribed limit. Case-Laws Customs Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798871