TMI BlogWaiver of charges for late filing of Bill of Entry – Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of JNCH (ii). Standing Order No.33/2017 dt. 09.10.2017 of JNCH (ii). Standing Order No.04/2018 dt. 07.02.2018 of JNCH (iv). Public Notice No.23/2018 dt. 07.02.2018 of JNCH (v). Public Notice No.17/2019 dt. 19.02.2019 of JNCH (vi). Public Notice No.32/2020 dt. 23.03.2020 of JNCH. 2. In suppression of the above Standing Orders and Public Notices, the following guidelines are issued for the waiver of charges for late filing of Bill of Entry: (a). In terms of Section 46 of Customs Act 1962 read with Regulation 4(1) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 notified vide Notification No.36/2018 Customs (NT) dt. 11.05.2018, the Bill of Entry (Electronic Integrated Declaration and Paperle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny Bill of Entry shall not exceed the duty payable in respect of that particular Bill of Entry and where the duty or any other charges in respect of any Bill of Entry are not payable for any reason like exemption or otherwise, the late presentation charges shall not exceed fifty thousand rupees. 3. In view of the above, there are two scenarios, as outlined below : 3.1 In the first scenario, the maximum leviable charges for the late presentation of a Bill of Entry are stipulated in the Act itself, as enumerated in the above paragraph. 3.2 In the second scenario, if the proper officer of Customs is satisfied with the reasons of delay, he may waive off the charges referred to in the second proviso to sub-section (3) of section 46 of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the charges any time before duty payment after taking due approval from the designated proper officer. This Is equally applicable in respect of Bills of Entry assessed at some other FAG. 6. All cases where the importer contests the decision of the group Deputy/Assistant Commissioner, shall continue to be submitted individually to the respective Joint/Additional Commissioner. 7. The Public Notice should be considered as Standing Order for the purpose of the Officers and Staff of the Department. 8. This Public Notice shall come into force with immediate effect and any difficulty in the implementation of the above-said direction may be brought to the notice of the Joint/Additional Commissioner of Customs, Appraising Main (Import), NS-I, JNCH ..... X X X X Extracts X X X X X X X X Extracts X X X X
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