Levy of penalty - late filing to bill of entry - since the ...

Customs

October 6, 2020

Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of entry without claiming the exemption notification. - This entire episode is a sufficient cause for delay in filing the bill of entry, therefore, invoking the sub-regulation-(2) of regulation 4, no charges for late presentation of bill of entry should have been demanded from the appellant - AT

View Source

← Previous Next →

Levy of penalty - late filing to bill of entry - since the ...

Customs

October 6, 2020

You may also like:

Seeking release of the consignment - sale of goods after import - seeking cancellation of the previous bill of entry filed with the customs, and permit the Petitioner to...

Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have...

Levy of late fee - late filing of Bill of Entry - after obtaining the order of cancellation of earlier Bill of Entry, the new Bill of Entry has been filed within three...

Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation....

Waiver of late fees - Bill of Entry got purged before payment of duty through IGST - filing of fresh Bill of entry due to system error - The imposition of late fee...

Revocation of Customs Brokers licence - forfeiture of security deposit - Levy of penalty - The appellant consistently misrepresented the imported goods as Green Tea,...

Levy of penalty u/s 117 of Customs Act - mis-declaration of quantity and description of goods in the Bills of lading - The goods were lying in the port after unloading...

Refund of amount with interest from the date of levy till final payment at the rate of 15% per annum - petitioners did not challenge the assessment order under three...

Refund of amount paid as late filing charges - filing of bills of entry - There is no delay on the part of the appellant in filing the Bill of Entry; and if there is no...

The law prevalent as on the date of the import of the vessel in the case on hand would only be applicable and that merely because the bill of entry was not filed at the...

Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of...

The Trade Notice issued by the Office of the Principal Commissioner of Customs, Chennai, addresses the impact of Cyclonic Storm "MICHAUNG" on the filing of Bills of...

Refund claim - rejection of refund on the ground that no appeal was filed - In the present case, the Revenue admittedly, amended the Bills of Entry by re-assessing the...

Refund claim - amount paid under the first bill of entry - the filing of advance bill of entry with deposit of duty amount, did not materialize inasmuch as, on account...

Suspension of Customs Broker License - restricted goods - As the mandatory documents could not be arranged in time, the Customs Broker has advised the importer to file...

Quick Updates: