TaxTMI 
TaxTMI 
Waiver of charges for late filing of Bill of Entry
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....ntion of Importers, Customs Brokers and all other stakeholders is drawn towards provisions under Section 46 of the Customs Act, 1962, read with The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 notified vide Notification No. 36/2018-Customs (N.T) dated 11.05.2018, The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Amendment....
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....e Bill of Entry is not filed within the time specified in sub-regulation (1) and the proper officer of Customs is satisfied that there was no sufficient cause for such delay, the importer shall be liable to pay charges for late presentation of the Bill of Entry at the rate of Rupees five thousand per day for the initial three days of default and at the rate of Rupees ten thousand per day for each ....
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....o sub-regulation 3 of Regulation 4 of The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 as amended. 6. The proper officer under third proviso to Section 46(3) of the Customs Act, 1962 is the Joint/Additional Commissioner of Customs as notified vide Notification No. 26/2022 - Customs (N.T) dated 31.03.2022. Accordingly, all cases shall be processed ....
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.... may be provided to the importers in bona-fide cases. 7. The Assistant/Deputy Commissioner in-charge of the concerned Appraising Group will process only such cases that are covered by The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 (as amended) as approved by the proper officer based on a request made by the Importer/Customs Broker. 8. As per ....