Levy of late fee charges - delay in filing the bills of entry - ...
Customs
June 26, 2021
Levy of late fee charges - delay in filing the bills of entry - under Notification No. 26/2017 itself, it is stated that such late fee can be waived if sufficient reasons are furnished before the proper officer. Thus, it is a condonable lapse. - For all these reasons and most importantly since the period involved is during the transition period of GST, the late fee charges imposed is not warranted - Appeal allowed - AT
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