ICES Advisory 08/2020- Separate option to waive Late filing Charges

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Full Text of the Document

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.... to waive Late filing Charges-reg. Section 46(3) of the Customs Act, 1962 prescribes the time limit within which a Bill of Entry should be filed after the arrival of the goods and second proviso to the above section provides for the fee to be charged on delayed filing of the Bill of Entry. Board. however, vide notification No. 40/2012-Customs dated 02.05.2012 (enclosed as Annexure-'I') ha....