Waiver of late fee for supplementary Bills of Entry requires a non-mechanical approach where delay is bona fide.

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....Late fee for delayed supplementary Bills of Entry may be waived where the original Bills of Entry were filed on time and the excess cargo later found during draft survey formed part of the same consignments. The levy is not to be imposed mechanically; the proper officer may waive it for sufficient cause under the statutory scheme. Board guidelines and departmental SOP require a judicious approach, and where the importer's bona fides are not in doubt, the late fee is unwarranted.....