Legality of the the late fees - delay in filing the Bill of Entry - The satisfaction for sufficiency of...

Legality of the the late fees - delay in filing the Bill of Entry - The satisfaction for sufficiency of cause is a subjective satisfaction which has to be exercised judiciously. The Assessing Officer has based on technicalities and without any judicious application of mind, levied the late payment charges which have been rightly set aside by the Appellate Authority and the Tribunal. By no stretch of imagination, it can be said that the Respondent-Company has not acted bona fide - HC .....

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