Exemption from levy of charges for late filing of Bill of Entry- reg.

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..... ges for late filing of Bill of Entry- reg. Attention of the Importers, Exporters, General Trade, all other stakeholders are invited to clarification regarding legislative changes relating to Customs Act, 1962 proposed in the Finance Bill, 2017 issued vide Board Circular No 12/2017-Customs (F.No.450/10/2017-CusIV), dated 31.03.2017. 2. Pursuant to the implementation of GST since 01.07.2017, .....

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..... uired to produce sufficient/proper evidence to that effect. Further all such cases of waiver of late filing charges pertaining to the above said period would be dealt with by the respective assessing group AC/DC on merits and on a case to case basis after satisfying themselves of the bonafide of the case/situation. 4. For difficulties, if any, in implementation of the above, the trade is advise .....

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