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Customs - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Refund of late fees charges - bills of entry presented, but due ...

Customs

October 10, 2022

Refund of late fees charges - bills of entry presented, but due to Indian Customs EDI system error it could not be uploaded - whether there was delay in filing bill of entry or not - the revenue has not disputed the waiver of the late fee ordered by the Joint Commissioner. In these circumstances I do not find any error in sanctioning refund by the Assistant Commissioner. - AT

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