TaxTMI 
TaxTMI 
2026 (3) TMI 1545
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....as the "appellant"] against the imposition of late fee on them under Regulation 4(3) of the Bill of Entry (Electronic Integrated Declaration) Regulations, 2018 read with Section 46(3) of the Customs Act, 1962, which has been upheld vide the Order-in-Appeal No. 197/CUS/CCP/2025 and the Order-in-Appeal No. 198/CUS/CCP/2025 both dated 21.03.2025 [hereinafter referred to as the "impugned orders"]. The details pertaining to the present appeals have been summarized in the following table: - Sl. No Appeal No. Impugned Order No. & Dt. Primary/Old Bill of Entry No. Date Supplementary Bill of Entry No. Date 1. C/75944/2025 OIA No. 197/CUS/CCP/20 25 dt. 21.03.2025 2370578 09.09.2022 121907 27.09.2023 2. ....
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....e late fee in deserving cases; that in the present cases, the excess quantities were found in respect of the same consignments for which they had also filed the original Bills of Entry within the proper time. Therefore, it is his contention that the delay, if any, in filing the Bills of Entry was not on account of any fault of the appellant. Accordingly, he contends that the Proper Officer should have allowed the amendment or waived the late fees, as imposed on the appellant in the present cases. 4.1. In support of their above stand, the appellant has placed reliance on the following case-law: - i. Blueleaf Trading Company v. Commissioner of G.S.T. & C.Ex., Tiruchirapalli [Final Order Nos. 40772-40780 of 2019 dated 08.05.2019 in....
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....d goods, during the Draft Survey, it was found that there was some excess quantity of coal in the port. Subsequently, the appellant had requested for amendment of the IGM and amendment of the earlier Bills of Entry filed by them. The appellant were also willing to pay the Customs duty for the excess coal found in the port area. However, the Proper Officer has disallowed the appellant's request for amendment of the Bills of Entry. Subsequent thereto, the appellant has filed the Supplementary Bills of Entry bearing Nos. 121907 on 27.09.2023 and 8085274 on 30.09.2023. 8. From the facts and evidence available on record, I find that the delay in filing the Supplementary Bills of Entry in question is not on account of any fault on the part of ....
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....er such circumstances, considering the bona fides of the appellant, the imposition of late fee in the present cases is found to be unwarranted. Therefore, I find that it is a fit case for waiver of late fee. 9. It is relevant to refer to the guidelines envisaged by the Board in the Circular No. 14/2017-Customs dated 11.04.2017. The relevant portion of the said Circular reads as under: - "2. In the Circular No. 13/2005-Customs, dated 11.3.2005, CBEC had categorised the amendments carried out in the IGMs as Major and Minor respectively. Further in the amending circular No. 44/2005-Customs, dated 24-11-2005, it was provided that the need for adjudication will arise only in cases of major amendment involving fraudulent intention or ....
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....Chief Commissioner of Customs (Preventive), Tiruchirappalli, wherein it was even suggested to waive off the late charges in respect of some of the cases specified therein. 6. Subsequently, vide Notification No. 36/2018Customs (Ν.Τ.) dated 11.05.2018 the 'Bill-of-Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018' was introduced. Regulation 4 of the Regulations (supra) deals with the delayed filing of Bill-of-Entry and the consequence thereto and proviso to Sub-Clause (3) authorizes the proper officer to even waive off the charges if he was satisfied with the reasons for the delay. It is quite clear that the provisions of Section 46 ibid nowhere mandate charging of late fee for the de....