https://www.taxtmi.com/circulars?id=71495 Late-filing charges for Bills of Entry are calculated by excluding 4 September 2019 from the delayed-presentation period. The limited exemption applies only to that date and addresses filing difficulties caused by heavy rainfall. Presentation time limits remain governed by section 46 of the Customs Act, 1962, and regulation 4(1) of the Bill of Entry (Forms) Regulations, 2018. The directions operate as a standing order for officers and staff. en-us Fri, 06 Sep 2019 00:00:00 +0530 Wed, 30 Sep 2026 12:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71495 Late-filing charges for Bills of Entry are calculated by excluding 4 September 2019 from the delayed-presentation period. The limited exemption applies only to that date and addresses filing difficulties caused by heavy rainfall. Presentation time limits remain governed by section 46 of the Customs Act, 1962, and regulation 4(1) of the Bill of Entry (Forms) Regulations, 2018. The directions operate as a standing order for officers and staff. Circulars Customs Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71495