2021 (7) TMI 762

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....ggrieved by the confirmation of demand of late fee charges for delay in filing the bill of entry. 2. On behalf of the appellant, ld. Counsel Shri A.K. Jayaraj appeared and argued the matter. He explained that originally the import was made by M/s. Al Fursan Trading Company by filing bill of entry dated 27.8.2018. Due to the exchange rate fluctuation, they were not in a position to clear the consi....

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....1.2018. He adverted to the Standing Order No. 1/2017 and argued that when the delay is due to any reason which is considered bonafide by the proper officer, the same can be condoned. Although the appellant had explained the situation to the authorities below, the reasons for delay were not considered properly. He relied upon the decision of the Tribunal vide Final Order No. 40772 to 40780/2019 dat....