Waiver of charges for late filing of Bill of Entry – Reg.

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.... above subject : (i). Standing Order No.17/2017 dt. 03.07.2017 of JNCH (ii). Standing Order No.33/2017 dt. 09.10.2017 of JNCH (ii). Standing Order No.04/2018 dt. 07.02.2018 of JNCH (iv). Public Notice No.23/2018 dt. 07.02.2018 of JNCH (v). Public Notice No.17/2019 dt. 19.02.2019 of JNCH (vi). Public Notice No.32/2020 dt. 23.03.2020 of JNCH. 2. In suppression of the above Standing Orders and Public Notices, the following guidelines are issued for the waiver of charges for late filing of Bill of Entry: (a). In terms of Section 46 of Customs Act 1962 read with Regulation 4(1) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 noti....

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....rate of rupees ten thousand per day for each day of default thereafter. (c). Furthermore, as per Regulation 4 of the above regulations, the late presentation charges in respect of any Bill of Entry shall not exceed the duty payable in respect of that particular Bill of Entry and where the duty or any other charges in respect of any Bill of Entry are not payable for any reason like exemption or otherwise, the late presentation charges shall not exceed fifty thousand rupees. 3. In view of the above, there are two scenarios, as outlined below : 3.1 In the first scenario, the maximum leviable charges for the late presentation of a Bill of Entry are stipulated in the Act itself, as enumerated in the above paragraph. 3.2 In the ....