Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods...

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 .....

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