Addressing the issues consequent to the introduction of Late Charges for delayed filing of Bill of Entry - Customs - TRADE FACILITY NO. 10/2017

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F. No. C1/03/2016-TU. Cus. Dated: 28.09.2017. TRADE FACILITY NO. 10/2017 Subject: Addressing the issues consequent to the introduction of Late Charges for delayed filing of Bill of Entry Reg. Kind attention of Exporters, Importers, Customs Brokers, Steamer Agents and all other stakeholders is drawn to the Central Board of Excise Customs (CBEC) Circular No. 12/2017- Customs dated 31.03.2017 communicating the introduction of Late Charges for delayed filing of Bill of Entry through the amendment of Section 46 of Customs Act, 1962. Attention is also invited to Board Instruction No. 12/2017- Customs dated 31.08.2017 on the subject matter. 2. Taking into consideration the difficulties, owing to frequent system failures, faced by the stakeholders in complying with the new guidelines for filing Bill of Entry under Section 46 of Customs Act, 1962, it is clarified that subject to the existence of sufficient cause to the satisfaction of the Proper Officer that the delay in the late presentation of Bill of Entry is not attributable to the Importer, the Proper Officers may exercise powers conferred on them to provide necessary relief in bona-fide cases. The Proper Officer in this regard is the Additional or Joint]Commissioner of Customs as provided in Notification 40/2012- Cus (N.T) dated] 02.05.2012. 3. The Customs Broker or the Importer seeking waiver of such late charges is directed to submit before the Proper Officer evidence like Job Number, Screenshots of the Job Number from ICEGATE/Message received in ICEGATE to show that efforts were made for submitting a job in ICEGATE for filing Bills of Entry but no positive acknowledgment was received from ICES for such consignments. Further, all such cases of waiver of late filing charges would be dealt with by the Proper Officer on merits. 4. Consequent to the above mentioned changes notified by the Board, all the stakeholders are required to take cognisance and comply with the same. Sd/- (Pullela Nageswara Rao) Commissioner of Customs